<?php
InsertRecord('accountsection',array('sectionid'),array(1),array('sectionid','sectionname'),array(1,'Income'));
InsertRecord('accountsection',array('sectionid'),array(2),array('sectionid','sectionname'),array(2,'Cost Of Sales'));
InsertRecord('accountsection',array('sectionid'),array(5),array('sectionid','sectionname'),array(5,'Overheads'));
InsertRecord('accountsection',array('sectionid'),array(10),array('sectionid','sectionname'),array(10,'Fixed Assets'));
InsertRecord('accountsection',array('sectionid'),array(15),array('sectionid','sectionname'),array(15,'Inventory'));
InsertRecord('accountsection',array('sectionid'),array(20),array('sectionid','sectionname'),array(20,'Amounts Receivable'));
InsertRecord('accountsection',array('sectionid'),array(25),array('sectionid','sectionname'),array(25,'Cash'));
InsertRecord('accountsection',array('sectionid'),array(30),array('sectionid','sectionname'),array(30,'Amounts Payable'));
InsertRecord('accountsection',array('sectionid'),array(50),array('sectionid','sectionname'),array(50,'Financed By'));
InsertRecord('accountgroups',array('groupname'),array('Accounts receivable'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Accounts receivable','20','0','2210','THIRD PARTIES'));
InsertRecord('accountgroups',array('groupname'),array('Accruals and deferred income'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Accruals and deferred income','30','0','3010','THIRD PARTIES'));
InsertRecord('accountgroups',array('groupname'),array('Capital investment subsidies'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Capital investment subsidies','30','0','610','CAPITAL PROVNS & FIN DEBTS'));
InsertRecord('accountgroups',array('groupname'),array('Capital or Branches contrib'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Capital or Branches contrib','50','0','110','CAPITAL PROVNS & FIN DEBTS'));
InsertRecord('accountgroups',array('groupname'),array('CAPITAL PROVNS & FIN DEBTS'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('CAPITAL PROVNS & FIN DEBTS','50','0','10',''));
InsertRecord('accountgroups',array('groupname'),array('Cash bank transit & in hand'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Cash bank transit & in hand','25','0','3310','FINANCIAL ACCOUNTS'));
InsertRecord('accountgroups',array('groupname'),array('Change in stocks'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Change in stocks','1','1','4610','INCOME ACCOUNTS'));
InsertRecord('accountgroups',array('groupname'),array('CHARGES'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('CHARGES','2','1','3410',''));
InsertRecord('accountgroups',array('groupname'),array('Deferred non taxable gains'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Deferred non taxable gains','30','0','710','CAPITAL PROVNS & FIN DEBTS'));
InsertRecord('accountgroups',array('groupname'),array('Depreciation recovered'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Depreciation recovered','1','1','4810','INCOME ACCOUNTS'));
InsertRecord('accountgroups',array('groupname'),array('Extraordinary charges'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Extraordinary charges','5','1','4110','CHARGES'));
InsertRecord('accountgroups',array('groupname'),array('Extraordinary income'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Extraordinary income','1','1','5110','INCOME ACCOUNTS'));
InsertRecord('accountgroups',array('groupname'),array('FINANCIAL ACCOUNTS'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('FINANCIAL ACCOUNTS','25','0','3110',''));
InsertRecord('accountgroups',array('groupname'),array('Financial charges'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Financial charges','5','1','4010','CHARGES'));
InsertRecord('accountgroups',array('groupname'),array('Financial fixed assets'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Financial fixed assets','10','0','1410','FORMATION EXPS & FIXED ASSETS'));
InsertRecord('accountgroups',array('groupname'),array('Financial income'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Financial income','1','1','5010','INCOME ACCOUNTS'));
InsertRecord('accountgroups',array('groupname'),array('Finished goods'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Finished goods','15','0','1810','STOCKS'));
InsertRecord('accountgroups',array('groupname'),array('Formation expenses'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Formation expenses','10','0','1110','FORMATION EXPS & FIXED ASSETS'));
InsertRecord('accountgroups',array('groupname'),array('FORMATION EXPS & FIXED ASSETS'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('FORMATION EXPS & FIXED ASSETS','10','0','1010',''));
InsertRecord('accountgroups',array('groupname'),array('INCOME ACCOUNTS'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('INCOME ACCOUNTS','1','1','4410',''));
InsertRecord('accountgroups',array('groupname'),array('Income tax adjustments'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Income tax adjustments','1','1','5210','INCOME ACCOUNTS'));
InsertRecord('accountgroups',array('groupname'),array('Income taxes'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Income taxes','5','1','4210','CHARGES'));
InsertRecord('accountgroups',array('groupname'),array('Intangible fixed assets'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Intangible fixed assets','10','0','1210','FORMATION EXPS & FIXED ASSETS'));
InsertRecord('accountgroups',array('groupname'),array('Intercompany accounts payble'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Intercompany accounts payble','30','0','2710','THIRD PARTIES'));
InsertRecord('accountgroups',array('groupname'),array('Intercompany accounts recble'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Intercompany accounts recble','20','0','2310','THIRD PARTIES'));
InsertRecord('accountgroups',array('groupname'),array('Land and buildings for resale'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Land and buildings for resale','15','0','1910','STOCKS'));
InsertRecord('accountgroups',array('groupname'),array('Loans & debts payable'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Loans & debts payable','30','0','910','CAPITAL PROVNS & FIN DEBTS'));
InsertRecord('accountgroups',array('groupname'),array('Net turnover'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Net turnover','1','1','4510','INCOME ACCOUNTS'));
InsertRecord('accountgroups',array('groupname'),array('Other debts payable'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Other debts payable','30','0','2910','THIRD PARTIES'));
InsertRecord('accountgroups',array('groupname'),array('Other debts receivable'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Other debts receivable','20','0','2410','THIRD PARTIES'));
InsertRecord('accountgroups',array('groupname'),array('Other external charges'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Other external charges','5','1','3610','CHARGES'));
InsertRecord('accountgroups',array('groupname'),array('Other operating charges'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Other operating charges','5','1','3910','CHARGES'));
InsertRecord('accountgroups',array('groupname'),array('Other operating products'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Other operating products','1','1','4910','INCOME ACCOUNTS'));
InsertRecord('accountgroups',array('groupname'),array('Other tax adjustments'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Other tax adjustments','1','1','5310','INCOME ACCOUNTS'));
InsertRecord('accountgroups',array('groupname'),array('Other taxes'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Other taxes','5','1','4310','CHARGES'));
InsertRecord('accountgroups',array('groupname'),array('Own work capitalised'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Own work capitalised','1','1','4710','INCOME ACCOUNTS'));
InsertRecord('accountgroups',array('groupname'),array('Profit or loss'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Profit or loss','50','0','510','CAPITAL PROVNS & FIN DEBTS'));
InsertRecord('accountgroups',array('groupname'),array('Provisions'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Provisions','30','0','810','CAPITAL PROVNS & FIN DEBTS'));
InsertRecord('accountgroups',array('groupname'),array('Raw material and consumables'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Raw material and consumables','15','0','1610','STOCKS'));
InsertRecord('accountgroups',array('groupname'),array('Raw materials & consumables'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Raw materials & consumables','2','1','3510','CHARGES'));
InsertRecord('accountgroups',array('groupname'),array('Reserves'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Reserves','50','0','410','CAPITAL PROVNS & FIN DEBTS'));
InsertRecord('accountgroups',array('groupname'),array('Revaluation reserves'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Revaluation reserves','50','0','310','CAPITAL PROVNS & FIN DEBTS'));
InsertRecord('accountgroups',array('groupname'),array('Share premiums'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Share premiums','50','0','210','CAPITAL PROVNS & FIN DEBTS'));
InsertRecord('accountgroups',array('groupname'),array('Staff costs'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Staff costs','5','1','3710','CHARGES'));
InsertRecord('accountgroups',array('groupname'),array('Stock payments on account'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Stock payments on account','15','0','2010','STOCKS'));
InsertRecord('accountgroups',array('groupname'),array('STOCKS'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('STOCKS','15','0','1510',''));
InsertRecord('accountgroups',array('groupname'),array('Tangible fixed assets'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Tangible fixed assets','10','0','1310','FORMATION EXPS & FIXED ASSETS'));
InsertRecord('accountgroups',array('groupname'),array('Tax and social security debts'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Tax and social security debts','30','0','2810','THIRD PARTIES'));
InsertRecord('accountgroups',array('groupname'),array('THIRD PARTIES'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('THIRD PARTIES','30','0','2110',''));
InsertRecord('accountgroups',array('groupname'),array('Third party payments on act'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Third party payments on act','30','0','2510','THIRD PARTIES'));
InsertRecord('accountgroups',array('groupname'),array('Trade creditors & bills payble'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Trade creditors & bills payble','30','0','2610','THIRD PARTIES'));
InsertRecord('accountgroups',array('groupname'),array('Transferable securities'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Transferable securities','25','0','3210','FINANCIAL ACCOUNTS'));
InsertRecord('accountgroups',array('groupname'),array('Value adjustment on non-financ'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Value adjustment on non-financ','5','1','3810','CHARGES'));
InsertRecord('accountgroups',array('groupname'),array('Work in progress'),array('groupname','sectioninaccounts','pandl','sequenceintb','parentgroupname'),array('Work in progress','15','0','1710','STOCKS'));
InsertRecord('chartmaster',array('accountcode'),array('101'),array('accountcode','accountname','group_'),array('101','Share capital (Companies - Total amount)','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('102'),array('accountcode','accountname','group_'),array('102','Share capital uncalled (Companies)','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('103'),array('accountcode','accountname','group_'),array('103','Share capital called up but unpaid (Companies)','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('104'),array('accountcode','accountname','group_'),array('104','Capital contributed - sole traders and partnership','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('1041'),array('accountcode','accountname','group_'),array('1041','Sole traders','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('1042'),array('accountcode','accountname','group_'),array('1042','Partnerships','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('105'),array('accountcode','accountname','group_'),array('105','Branches contribution','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106'),array('accountcode','accountname','group_'),array('106','Operator or joint operators accounts','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('1061'),array('accountcode','accountname','group_'),array('1061','Personal deductions from operator or joint operato','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('10611'),array('accountcode','accountname','group_'),array('10611','Cash deductions (lifestyle)','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('10612'),array('accountcode','accountname','group_'),array('10612','Deductions in kind of finished products, products','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('10613'),array('accountcode','accountname','group_'),array('10613','Personal contribution for medical expenses','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('10614'),array('accountcode','accountname','group_'),array('10614','Private insurance premiums','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106141'),array('accountcode','accountname','group_'),array('106141','Life','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106142'),array('accountcode','accountname','group_'),array('106142','Accident','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106143'),array('accountcode','accountname','group_'),array('106143','Fire','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106144'),array('accountcode','accountname','group_'),array('106144','Legal liability','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106145'),array('accountcode','accountname','group_'),array('106145','Multirisk','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106148'),array('accountcode','accountname','group_'),array('106148','Other personal insurance premiums','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('10615'),array('accountcode','accountname','group_'),array('10615','Contributions','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106151'),array('accountcode','accountname','group_'),array('106151','Social insurance (long-term care insurance)','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106152'),array('accountcode','accountname','group_'),array('106152','Family allowances','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106153'),array('accountcode','accountname','group_'),array('106153','Contributions for mutual insurance companies','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106154'),array('accountcode','accountname','group_'),array('106154','Death fund, hospitalisation, Prestaplus','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106158'),array('accountcode','accountname','group_'),array('106158','Other contributions','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('10616'),array('accountcode','accountname','group_'),array('10616','Deductions in kind (personal share into the overhe','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106161'),array('accountcode','accountname','group_'),array('106161','Salaries','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106162'),array('accountcode','accountname','group_'),array('106162','Rent','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106163'),array('accountcode','accountname','group_'),array('106163','Heating, gas, electricity','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106164'),array('accountcode','accountname','group_'),array('106164','Water','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106165'),array('accountcode','accountname','group_'),array('106165','Phone','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106166'),array('accountcode','accountname','group_'),array('106166','Car','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106168'),array('accountcode','accountname','group_'),array('106168','Other deductions in kind','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('10617'),array('accountcode','accountname','group_'),array('10617','Acquisitions','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106171'),array('accountcode','accountname','group_'),array('106171','Private furniture','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106172'),array('accountcode','accountname','group_'),array('106172','Private car','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106173'),array('accountcode','accountname','group_'),array('106173','Private securities','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106174'),array('accountcode','accountname','group_'),array('106174','Private real estate properties','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106178'),array('accountcode','accountname','group_'),array('106178','Other acquisitions','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('10618'),array('accountcode','accountname','group_'),array('10618','Tax','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106181'),array('accountcode','accountname','group_'),array('106181','Income tax paid','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106182'),array('accountcode','accountname','group_'),array('106182','Net wealth tax paid','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106183'),array('accountcode','accountname','group_'),array('106183','Corporate income tax - arrears paid','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106188'),array('accountcode','accountname','group_'),array('106188','Other tax','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('10619'),array('accountcode','accountname','group_'),array('10619','Personal deductions for private individuals','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106191'),array('accountcode','accountname','group_'),array('106191','Repairs to private real estate properties','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106192'),array('accountcode','accountname','group_'),array('106192','Investments in private financial accounts','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106193'),array('accountcode','accountname','group_'),array('106193','Repayment of personal debts','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106194'),array('accountcode','accountname','group_'),array('106194','Donations and allocations to children','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106195'),array('accountcode','accountname','group_'),array('106195','Inheritance tax','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106198'),array('accountcode','accountname','group_'),array('106198','Other personal deductions for private individuals','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('1062'),array('accountcode','accountname','group_'),array('1062','Additional contributions form the operator or join','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('10621'),array('accountcode','accountname','group_'),array('10621','Inheritance or donations','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('10622'),array('accountcode','accountname','group_'),array('10622','Private assets','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('10623'),array('accountcode','accountname','group_'),array('10623','Private loans','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('10624'),array('accountcode','accountname','group_'),array('10624','Transfers','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106241'),array('accountcode','accountname','group_'),array('106241','Private furniture','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106242'),array('accountcode','accountname','group_'),array('106242','Private car','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106243'),array('accountcode','accountname','group_'),array('106243','Private securities','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106244'),array('accountcode','accountname','group_'),array('106244','Private real estate properties','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106248'),array('accountcode','accountname','group_'),array('106248','Other transfers','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('10625'),array('accountcode','accountname','group_'),array('10625','Collected rents','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('10626'),array('accountcode','accountname','group_'),array('10626','Salaries or allowances received','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('10627'),array('accountcode','accountname','group_'),array('10627','Family allowances received','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('10628'),array('accountcode','accountname','group_'),array('10628','Tax refunds','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106281'),array('accountcode','accountname','group_'),array('106281','Income tax paid','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106283'),array('accountcode','accountname','group_'),array('106283','Net wealth tax paid','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106284'),array('accountcode','accountname','group_'),array('106284','Corporate income tax','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('106288'),array('accountcode','accountname','group_'),array('106288','Other tax repayments','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('10629'),array('accountcode','accountname','group_'),array('10629','Professional share of personal expenses','Capital or Branches contribn'));
InsertRecord('chartmaster',array('accountcode'),array('111'),array('accountcode','accountname','group_'),array('111','Share premiums','Share premiums'));
InsertRecord('chartmaster',array('accountcode'),array('112'),array('accountcode','accountname','group_'),array('112','Merger premiums','Share premiums'));
InsertRecord('chartmaster',array('accountcode'),array('113'),array('accountcode','accountname','group_'),array('113','Contribution premiums','Share premiums'));
InsertRecord('chartmaster',array('accountcode'),array('114'),array('accountcode','accountname','group_'),array('114','Premiums on conversion of bonds into shares','Share premiums'));
InsertRecord('chartmaster',array('accountcode'),array('115'),array('accountcode','accountname','group_'),array('115','Non-share contribution (Capital contribution)','Share premiums'));
InsertRecord('chartmaster',array('accountcode'),array('121'),array('accountcode','accountname','group_'),array('121','Revaluation reserves arising from fair value','Revaluation reserves'));
InsertRecord('chartmaster',array('accountcode'),array('122'),array('accountcode','accountname','group_'),array('122','Reserves from equity accounting method (Contributi','Revaluation reserves'));
InsertRecord('chartmaster',array('accountcode'),array('123'),array('accountcode','accountname','group_'),array('123','Deferred non-taxable forex gains','Revaluation reserves'));
InsertRecord('chartmaster',array('accountcode'),array('128'),array('accountcode','accountname','group_'),array('128','Other revaluation reserves','Revaluation reserves'));
InsertRecord('chartmaster',array('accountcode'),array('131'),array('accountcode','accountname','group_'),array('131','Legal reserve','Reserves'));
InsertRecord('chartmaster',array('accountcode'),array('132'),array('accountcode','accountname','group_'),array('132','Treasury shares reserve or similar','Reserves'));
InsertRecord('chartmaster',array('accountcode'),array('133'),array('accountcode','accountname','group_'),array('133','Statutory reserves','Reserves'));
InsertRecord('chartmaster',array('accountcode'),array('138'),array('accountcode','accountname','group_'),array('138','Other reserves','Reserves'));
InsertRecord('chartmaster',array('accountcode'),array('1381'),array('accountcode','accountname','group_'),array('1381','Reserve for Net Wealth Tax','Reserves'));
InsertRecord('chartmaster',array('accountcode'),array('1382'),array('accountcode','accountname','group_'),array('1382','Other restricted reserves','Reserves'));
InsertRecord('chartmaster',array('accountcode'),array('1383'),array('accountcode','accountname','group_'),array('1383','Other available reserves','Reserves'));
InsertRecord('chartmaster',array('accountcode'),array('141'),array('accountcode','accountname','group_'),array('141','Profit or loss brought forward','Profit or loss'));
InsertRecord('chartmaster',array('accountcode'),array('142'),array('accountcode','accountname','group_'),array('142','Profit or loss for the financial year','Profit or loss'));
InsertRecord('chartmaster',array('accountcode'),array('161'),array('accountcode','accountname','group_'),array('161','Land and buildings','Capital investment subsidies'));
InsertRecord('chartmaster',array('accountcode'),array('162'),array('accountcode','accountname','group_'),array('162','Plant and machinery','Capital investment subsidies'));
InsertRecord('chartmaster',array('accountcode'),array('163'),array('accountcode','accountname','group_'),array('163','Other fixtures and fittings, tools, equipment and','Capital investment subsidies'));
InsertRecord('chartmaster',array('accountcode'),array('168'),array('accountcode','accountname','group_'),array('168','Other capital investment subsidies or grants','Capital investment subsidies'));
InsertRecord('chartmaster',array('accountcode'),array('171'),array('accountcode','accountname','group_'),array('171','Deferred gains to be reinvested','Deferred non taxable gains'));
InsertRecord('chartmaster',array('accountcode'),array('172'),array('accountcode','accountname','group_'),array('172','Deferred gains reinvested','Deferred non taxable gains'));
InsertRecord('chartmaster',array('accountcode'),array('181'),array('accountcode','accountname','group_'),array('181','Provisions for pensions and similar obligations','Provisions'));
InsertRecord('chartmaster',array('accountcode'),array('182'),array('accountcode','accountname','group_'),array('182','Provisions for taxation','Provisions'));
InsertRecord('chartmaster',array('accountcode'),array('1821'),array('accountcode','accountname','group_'),array('1821','Provisions for corporate income tax','Provisions'));
InsertRecord('chartmaster',array('accountcode'),array('1822'),array('accountcode','accountname','group_'),array('1822','Provisions for municipal business tax','Provisions'));
InsertRecord('chartmaster',array('accountcode'),array('1823'),array('accountcode','accountname','group_'),array('1823','Provisions for net wealth tax','Provisions'));
InsertRecord('chartmaster',array('accountcode'),array('1828'),array('accountcode','accountname','group_'),array('1828','Other provisions for taxation','Provisions'));
InsertRecord('chartmaster',array('accountcode'),array('183'),array('accountcode','accountname','group_'),array('183','Provisions for deferred taxation','Provisions'));
InsertRecord('chartmaster',array('accountcode'),array('188'),array('accountcode','accountname','group_'),array('188','Other provisions','Provisions'));
InsertRecord('chartmaster',array('accountcode'),array('1881'),array('accountcode','accountname','group_'),array('1881','Operating provisions','Provisions'));
InsertRecord('chartmaster',array('accountcode'),array('1882'),array('accountcode','accountname','group_'),array('1882','Financial provisions','Provisions'));
InsertRecord('chartmaster',array('accountcode'),array('1883'),array('accountcode','accountname','group_'),array('1883','Extraordinary provisions','Provisions'));
InsertRecord('chartmaster',array('accountcode'),array('19'),array('accountcode','accountname','group_'),array('19','Loans and similar debts payable','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('191'),array('accountcode','accountname','group_'),array('191','Subordinated debts','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('1911'),array('accountcode','accountname','group_'),array('1911','payable within one year','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19111'),array('accountcode','accountname','group_'),array('19111','Nominal value','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19112'),array('accountcode','accountname','group_'),array('19112','Accrued interest','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('1912'),array('accountcode','accountname','group_'),array('1912','due after more than one year','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19121'),array('accountcode','accountname','group_'),array('19121','Nominal value','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19122'),array('accountcode','accountname','group_'),array('19122','Accrued interest','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('192'),array('accountcode','accountname','group_'),array('192','Convertible bonds','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('1921'),array('accountcode','accountname','group_'),array('1921','payable within one year','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19211'),array('accountcode','accountname','group_'),array('19211','Nominal value','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19212'),array('accountcode','accountname','group_'),array('19212','Accrued interest','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('1922'),array('accountcode','accountname','group_'),array('1922','due after more than one year','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19221'),array('accountcode','accountname','group_'),array('19221','Nominal value','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19222'),array('accountcode','accountname','group_'),array('19222','Accrued interest','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('193'),array('accountcode','accountname','group_'),array('193','Non-convertible bonds','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('1931'),array('accountcode','accountname','group_'),array('1931','payable within one year','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19311'),array('accountcode','accountname','group_'),array('19311','Nominal value','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19312'),array('accountcode','accountname','group_'),array('19312','Accrued interest','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('1932'),array('accountcode','accountname','group_'),array('1932','due after more than one year','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19321'),array('accountcode','accountname','group_'),array('19321','Nominal value','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19322'),array('accountcode','accountname','group_'),array('19322','Accrued interest','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('194'),array('accountcode','accountname','group_'),array('194','Amounts owed to credit institutions','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('1941'),array('accountcode','accountname','group_'),array('1941','payable within one year','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19411'),array('accountcode','accountname','group_'),array('19411','Nominal value','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19412'),array('accountcode','accountname','group_'),array('19412','Accrued interest','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('1942'),array('accountcode','accountname','group_'),array('1942','due after more than one year','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19421'),array('accountcode','accountname','group_'),array('19421','Nominal value','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19422'),array('accountcode','accountname','group_'),array('19422','Accrued interest','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('195'),array('accountcode','accountname','group_'),array('195','Loans from financial lease','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('1951'),array('accountcode','accountname','group_'),array('1951','payable within one year','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('1952'),array('accountcode','accountname','group_'),array('1952','due after more than one year','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('198'),array('accountcode','accountname','group_'),array('198','Other loans and similar debts payable','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('1981'),array('accountcode','accountname','group_'),array('1981','payable within one year','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19811'),array('accountcode','accountname','group_'),array('19811','Other loans','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19812'),array('accountcode','accountname','group_'),array('19812','Capitalised life annuities','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19813'),array('accountcode','accountname','group_'),array('19813','Other similar debts payable','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19814'),array('accountcode','accountname','group_'),array('19814','Accrued interest on other loans and similar debts','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('1982'),array('accountcode','accountname','group_'),array('1982','due after more than one year','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19821'),array('accountcode','accountname','group_'),array('19821','Other loans','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19822'),array('accountcode','accountname','group_'),array('19822','Capitalised life annuities','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19823'),array('accountcode','accountname','group_'),array('19823','Other similar debts payable','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('19824'),array('accountcode','accountname','group_'),array('19824','Accrued interest on other loans and similar debts','Loans & debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('20'),array('accountcode','accountname','group_'),array('20','Formation expenses and similar expenses','Formation expenses'));
InsertRecord('chartmaster',array('accountcode'),array('201'),array('accountcode','accountname','group_'),array('201','Incorporation fees','Formation expenses'));
InsertRecord('chartmaster',array('accountcode'),array('202'),array('accountcode','accountname','group_'),array('202','Set-up costs','Formation expenses'));
InsertRecord('chartmaster',array('accountcode'),array('2021'),array('accountcode','accountname','group_'),array('2021','Sales fees','Formation expenses'));
InsertRecord('chartmaster',array('accountcode'),array('2022'),array('accountcode','accountname','group_'),array('2022','Marketing costs','Formation expenses'));
InsertRecord('chartmaster',array('accountcode'),array('203'),array('accountcode','accountname','group_'),array('203','Fees on capital increase and on other transactions','Formation expenses'));
InsertRecord('chartmaster',array('accountcode'),array('204'),array('accountcode','accountname','group_'),array('204','Loan issuance costs','Formation expenses'));
InsertRecord('chartmaster',array('accountcode'),array('208'),array('accountcode','accountname','group_'),array('208','Other similar fees','Formation expenses'));
InsertRecord('chartmaster',array('accountcode'),array('211'),array('accountcode','accountname','group_'),array('211','Research and development costs','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('212'),array('accountcode','accountname','group_'),array('212','Concessions, patents, licences, trademarks and sim','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2121'),array('accountcode','accountname','group_'),array('2121','Acquired for valuable consideration (not self-prod','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('21211'),array('accountcode','accountname','group_'),array('21211','Concessions','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('21212'),array('accountcode','accountname','group_'),array('21212','Patents','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('21213'),array('accountcode','accountname','group_'),array('21213','Software licences (software and software package)','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('21214'),array('accountcode','accountname','group_'),array('21214','Trademarks and franchises','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('21215'),array('accountcode','accountname','group_'),array('21215','Similar rights and assets acquired for valuable co','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('212151'),array('accountcode','accountname','group_'),array('212151','Copyrights','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('212152'),array('accountcode','accountname','group_'),array('212152','Issue rights','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('212158'),array('accountcode','accountname','group_'),array('212158','Other similar rights and assets acquired for valua','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2122'),array('accountcode','accountname','group_'),array('2122','Created by the company itself (self-produced intan','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('21221'),array('accountcode','accountname','group_'),array('21221','Concessions','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('21222'),array('accountcode','accountname','group_'),array('21222','Patents','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('21223'),array('accountcode','accountname','group_'),array('21223','Software licences (software and software package)','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('21224'),array('accountcode','accountname','group_'),array('21224','Trademarks and franchises','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('21225'),array('accountcode','accountname','group_'),array('21225','Similar rights and assets created by the company i','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('212251'),array('accountcode','accountname','group_'),array('212251','Copyrights','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('212252'),array('accountcode','accountname','group_'),array('212252','Issue rights','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('212258'),array('accountcode','accountname','group_'),array('212258','Other similar rights and assets created by the und','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('213'),array('accountcode','accountname','group_'),array('213','Goodwill, to the extent that it was acquired for v','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('214'),array('accountcode','accountname','group_'),array('214','Payments on accounts and intangible fixed assets i','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2141'),array('accountcode','accountname','group_'),array('2141','Costs of research and development','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2142'),array('accountcode','accountname','group_'),array('2142','Concessions, patents, licences, trademarks and sim','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2143'),array('accountcode','accountname','group_'),array('2143','Goodwill','Intangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('221'),array('accountcode','accountname','group_'),array('221','Land and buildings','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2211'),array('accountcode','accountname','group_'),array('2211','Land','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('22111'),array('accountcode','accountname','group_'),array('22111','Undeveloped land','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('22112'),array('accountcode','accountname','group_'),array('22112','Serviced land','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('22113'),array('accountcode','accountname','group_'),array('22113','Underground /overground sites','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('22114'),array('accountcode','accountname','group_'),array('22114','Mining sites','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('22115'),array('accountcode','accountname','group_'),array('22115','Developed land','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('22118'),array('accountcode','accountname','group_'),array('22118','Other land','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2212'),array('accountcode','accountname','group_'),array('2212','Site development','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('22121'),array('accountcode','accountname','group_'),array('22121','Site development undeveloped land','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('22122'),array('accountcode','accountname','group_'),array('22122','Site development serviced land','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('22123'),array('accountcode','accountname','group_'),array('22123','Site development underground and overground sites','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('22124'),array('accountcode','accountname','group_'),array('22124','Site development mining sites','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('22125'),array('accountcode','accountname','group_'),array('22125','Site development developed land','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('22128'),array('accountcode','accountname','group_'),array('22128','Site development other land','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2213'),array('accountcode','accountname','group_'),array('2213','Buildings','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('22131'),array('accountcode','accountname','group_'),array('22131','Buildings on own site','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('22132'),array('accountcode','accountname','group_'),array('22132','Buildings on third-party site','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('222'),array('accountcode','accountname','group_'),array('222','Plant and machinery','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2221'),array('accountcode','accountname','group_'),array('2221','Plant','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2222'),array('accountcode','accountname','group_'),array('2222','Machinery','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('22221'),array('accountcode','accountname','group_'),array('22221','Machinery – gross acquisition cost (goods held fre','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('22222'),array('accountcode','accountname','group_'),array('22222','Machinery – gross acquisition cost (goods kept in','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('22223'),array('accountcode','accountname','group_'),array('22223','Machinery – variation in the acquisition cost purs','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('22229'),array('accountcode','accountname','group_'),array('22229','Machinery – value adjustment','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('223'),array('accountcode','accountname','group_'),array('223','Other fixtures and fittings, tools, equipment and','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2231'),array('accountcode','accountname','group_'),array('2231','Transport and handling equipment','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2232'),array('accountcode','accountname','group_'),array('2232','Vehicles','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2233'),array('accountcode','accountname','group_'),array('2233','Tools','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2234'),array('accountcode','accountname','group_'),array('2234','Furniture','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2235'),array('accountcode','accountname','group_'),array('2235','Hardware','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2236'),array('accountcode','accountname','group_'),array('2236','Livestock','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2237'),array('accountcode','accountname','group_'),array('2237','Recoverable packaging','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2238'),array('accountcode','accountname','group_'),array('2238','Other installations','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('224'),array('accountcode','accountname','group_'),array('224','Payments on accounts and tangible fixed assets in','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2241'),array('accountcode','accountname','group_'),array('2241','Land and buildings','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('22411'),array('accountcode','accountname','group_'),array('22411','Land','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('22412'),array('accountcode','accountname','group_'),array('22412','Site development','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('22413'),array('accountcode','accountname','group_'),array('22413','Buildings','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2242'),array('accountcode','accountname','group_'),array('2242','Plant and machinery','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2243'),array('accountcode','accountname','group_'),array('2243','Other fixtures and fittings, tools, equipment and','Tangible fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('231'),array('accountcode','accountname','group_'),array('231','Shares in affiliated undertakings','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('232'),array('accountcode','accountname','group_'),array('232','Loans to affiliated undertakings','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('233'),array('accountcode','accountname','group_'),array('233','Shares in undertakings linked by virtue of partici','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('234'),array('accountcode','accountname','group_'),array('234','Loans to undertakings linked by virtue of particip','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('235'),array('accountcode','accountname','group_'),array('235','Securities held as fixed assets','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2351'),array('accountcode','accountname','group_'),array('2351','Securities (right of property)','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('23511'),array('accountcode','accountname','group_'),array('23511','Shares','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('23518'),array('accountcode','accountname','group_'),array('23518','Other securities (right of property)','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2352'),array('accountcode','accountname','group_'),array('2352','Securities (loans rights)','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('23521'),array('accountcode','accountname','group_'),array('23521','Bonds','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('23528'),array('accountcode','accountname','group_'),array('23528','Other securities (loans rights)','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2358'),array('accountcode','accountname','group_'),array('2358','Other securities held as fixed assets','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('236'),array('accountcode','accountname','group_'),array('236','Loans and debts receivable held as fixed assets','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2361'),array('accountcode','accountname','group_'),array('2361','Loans','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('23611'),array('accountcode','accountname','group_'),array('23611','Participating loans','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('23612'),array('accountcode','accountname','group_'),array('23612','Loans to partners','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('23613'),array('accountcode','accountname','group_'),array('23613','Loans to staff','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('23618'),array('accountcode','accountname','group_'),array('23618','Other loans','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2362'),array('accountcode','accountname','group_'),array('2362','Deposit and guarantees paid','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('23621'),array('accountcode','accountname','group_'),array('23621','Deposit','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('23622'),array('accountcode','accountname','group_'),array('23622','Guarantees','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('2363'),array('accountcode','accountname','group_'),array('2363','Debts receivable held as fixed assets','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('237'),array('accountcode','accountname','group_'),array('237','Own shares/corporate units','Financial fixed assets'));
InsertRecord('chartmaster',array('accountcode'),array('301'),array('accountcode','accountname','group_'),array('301','Raw material','Raw material and consumables'));
InsertRecord('chartmaster',array('accountcode'),array('302'),array('accountcode','accountname','group_'),array('302','Consumable material','Raw material and consumables'));
InsertRecord('chartmaster',array('accountcode'),array('303'),array('accountcode','accountname','group_'),array('303','Consumable supplies','Raw material and consumables'));
InsertRecord('chartmaster',array('accountcode'),array('3031'),array('accountcode','accountname','group_'),array('3031','Combustible','Raw material and consumables'));
InsertRecord('chartmaster',array('accountcode'),array('3032'),array('accountcode','accountname','group_'),array('3032','Maintenance products','Raw material and consumables'));
InsertRecord('chartmaster',array('accountcode'),array('3033'),array('accountcode','accountname','group_'),array('3033','Workshop and factory supplies','Raw material and consumables'));
InsertRecord('chartmaster',array('accountcode'),array('3034'),array('accountcode','accountname','group_'),array('3034','Store supplies','Raw material and consumables'));
InsertRecord('chartmaster',array('accountcode'),array('3035'),array('accountcode','accountname','group_'),array('3035','Office supplies','Raw material and consumables'));
InsertRecord('chartmaster',array('accountcode'),array('3036'),array('accountcode','accountname','group_'),array('3036','Fuels','Raw material and consumables'));
InsertRecord('chartmaster',array('accountcode'),array('3037'),array('accountcode','accountname','group_'),array('3037','Lubricants','Raw material and consumables'));
InsertRecord('chartmaster',array('accountcode'),array('3038'),array('accountcode','accountname','group_'),array('3038','Other consumable supplies','Raw material and consumables'));
InsertRecord('chartmaster',array('accountcode'),array('304'),array('accountcode','accountname','group_'),array('304','Packaging','Raw material and consumables'));
InsertRecord('chartmaster',array('accountcode'),array('3041'),array('accountcode','accountname','group_'),array('3041','Non-recoverable packaging','Raw material and consumables'));
InsertRecord('chartmaster',array('accountcode'),array('3042'),array('accountcode','accountname','group_'),array('3042','Recoverable packaging','Raw material and consumables'));
InsertRecord('chartmaster',array('accountcode'),array('3043'),array('accountcode','accountname','group_'),array('3043','Mixed usage packaging','Raw material and consumables'));
InsertRecord('chartmaster',array('accountcode'),array('305'),array('accountcode','accountname','group_'),array('305','Supplies','Raw material and consumables'));
InsertRecord('chartmaster',array('accountcode'),array('311'),array('accountcode','accountname','group_'),array('311','Work in progress','Work in progress'));
InsertRecord('chartmaster',array('accountcode'),array('312'),array('accountcode','accountname','group_'),array('312','Orders in process - Products','Work in progress'));
InsertRecord('chartmaster',array('accountcode'),array('313'),array('accountcode','accountname','group_'),array('313','Orders in process - Supply of services','Work in progress'));
InsertRecord('chartmaster',array('accountcode'),array('314'),array('accountcode','accountname','group_'),array('314','Buildings under construction','Work in progress'));
InsertRecord('chartmaster',array('accountcode'),array('321'),array('accountcode','accountname','group_'),array('321','Finished goods','Finished goods'));
InsertRecord('chartmaster',array('accountcode'),array('322'),array('accountcode','accountname','group_'),array('322','Semi-finished goods','Finished goods'));
InsertRecord('chartmaster',array('accountcode'),array('323'),array('accountcode','accountname','group_'),array('323','Residual products','Finished goods'));
InsertRecord('chartmaster',array('accountcode'),array('3231'),array('accountcode','accountname','group_'),array('3231','Waste','Finished goods'));
InsertRecord('chartmaster',array('accountcode'),array('3232'),array('accountcode','accountname','group_'),array('3232','Refuse','Finished goods'));
InsertRecord('chartmaster',array('accountcode'),array('3233'),array('accountcode','accountname','group_'),array('3233','Recoverable materials','Finished goods'));
InsertRecord('chartmaster',array('accountcode'),array('326'),array('accountcode','accountname','group_'),array('326','Goods for resale','Finished goods'));
InsertRecord('chartmaster',array('accountcode'),array('327'),array('accountcode','accountname','group_'),array('327','Goods in transit, in deposit or on consignment','Finished goods'));
InsertRecord('chartmaster',array('accountcode'),array('331'),array('accountcode','accountname','group_'),array('331','Land','Land and buildings for resale'));
InsertRecord('chartmaster',array('accountcode'),array('332'),array('accountcode','accountname','group_'),array('332','Buildings','Land and buildings for resale'));
InsertRecord('chartmaster',array('accountcode'),array('3321'),array('accountcode','accountname','group_'),array('3321','Buildings acquired','Land and buildings for resale'));
InsertRecord('chartmaster',array('accountcode'),array('3322'),array('accountcode','accountname','group_'),array('3322','Buildings developed','Land and buildings for resale'));
InsertRecord('chartmaster',array('accountcode'),array('341'),array('accountcode','accountname','group_'),array('341','Payments on account on raw materials and consumabl','Stock payments on account'));
InsertRecord('chartmaster',array('accountcode'),array('342'),array('accountcode','accountname','group_'),array('342','Payments on account on work in progress and ongoin','Stock payments on account'));
InsertRecord('chartmaster',array('accountcode'),array('343'),array('accountcode','accountname','group_'),array('343','Payments on account on finished products and goods','Stock payments on account'));
InsertRecord('chartmaster',array('accountcode'),array('344'),array('accountcode','accountname','group_'),array('344','Payments on account on land and buildings for resa','Stock payments on account'));
InsertRecord('chartmaster',array('accountcode'),array('40'),array('accountcode','accountname','group_'),array('40','Claims resulting from sales and provision of servi','Accounts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('401'),array('accountcode','accountname','group_'),array('401','Debts receivable within one year','Accounts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4011'),array('accountcode','accountname','group_'),array('4011','Customers','Accounts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4012'),array('accountcode','accountname','group_'),array('4012','Customers - Bills receivable','Accounts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4013'),array('accountcode','accountname','group_'),array('4013','Doubtful claims','Accounts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4014'),array('accountcode','accountname','group_'),array('4014','Customers - invoices to be issued','Accounts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4015'),array('accountcode','accountname','group_'),array('4015','Customers in credit','Accounts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4019'),array('accountcode','accountname','group_'),array('4019','Value adjustment','Accounts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('402'),array('accountcode','accountname','group_'),array('402','Debts receivable after more than one year','Accounts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4021'),array('accountcode','accountname','group_'),array('4021','Customers','Accounts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4022'),array('accountcode','accountname','group_'),array('4022','Customers - Bills receivable','Accounts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4023'),array('accountcode','accountname','group_'),array('4023','Doubtful claims','Accounts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4024'),array('accountcode','accountname','group_'),array('4024','Customers - invoices to be issued','Accounts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4025'),array('accountcode','accountname','group_'),array('4025','Customers in credit','Accounts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4029'),array('accountcode','accountname','group_'),array('4029','Value adjustment','Accounts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('411'),array('accountcode','accountname','group_'),array('411','Amounts owed by affiliated undertakings','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('4111'),array('accountcode','accountname','group_'),array('4111','Amounts due within one year','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41111'),array('accountcode','accountname','group_'),array('41111','Sales of goods and services','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41112'),array('accountcode','accountname','group_'),array('41112','Loans and advances','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41113'),array('accountcode','accountname','group_'),array('41113','Accrued interest','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41114'),array('accountcode','accountname','group_'),array('41114','Dividends receivable','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41118'),array('accountcode','accountname','group_'),array('41118','Other debts receivable','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41119'),array('accountcode','accountname','group_'),array('41119','Value adjustment','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('4112'),array('accountcode','accountname','group_'),array('4112','Debts receivable due after more than one year','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41121'),array('accountcode','accountname','group_'),array('41121','Sales of goods and services','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41122'),array('accountcode','accountname','group_'),array('41122','Loans and advances','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41123'),array('accountcode','accountname','group_'),array('41123','Accrued interest','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41124'),array('accountcode','accountname','group_'),array('41124','Dividends receivable','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41128'),array('accountcode','accountname','group_'),array('41128','Other debts receivable','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41129'),array('accountcode','accountname','group_'),array('41129','Value adjustment','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('412'),array('accountcode','accountname','group_'),array('412','Amounts owed by undertakings linked by virtue of p','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('4121'),array('accountcode','accountname','group_'),array('4121','Debts receivable within one year','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41211'),array('accountcode','accountname','group_'),array('41211','Sales of goods and services','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41212'),array('accountcode','accountname','group_'),array('41212','Loans and advances','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41213'),array('accountcode','accountname','group_'),array('41213','Accrued interest','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41214'),array('accountcode','accountname','group_'),array('41214','Dividends receivable','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41218'),array('accountcode','accountname','group_'),array('41218','Other debts receivable','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41219'),array('accountcode','accountname','group_'),array('41219','Value adjustment','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('4122'),array('accountcode','accountname','group_'),array('4122','Debts receivable after more than one year','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41221'),array('accountcode','accountname','group_'),array('41221','Sales of goods and services','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41222'),array('accountcode','accountname','group_'),array('41222','Loans and advances','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41223'),array('accountcode','accountname','group_'),array('41223','Accrued interest','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41224'),array('accountcode','accountname','group_'),array('41224','Dividends receivable','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41228'),array('accountcode','accountname','group_'),array('41228','Other debts receivable','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('41229'),array('accountcode','accountname','group_'),array('41229','Value adjustment','Intercompany accounts recble'));
InsertRecord('chartmaster',array('accountcode'),array('42'),array('accountcode','accountname','group_'),array('42','Other debts receivable','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('421'),array('accountcode','accountname','group_'),array('421','Other debts receivable within one year','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4211'),array('accountcode','accountname','group_'),array('4211','Staff - Advances and payments on account','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42111'),array('accountcode','accountname','group_'),array('42111','Advances and payments on account','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42119'),array('accountcode','accountname','group_'),array('42119','Value adjustment','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4212'),array('accountcode','accountname','group_'),array('4212','Amounts due by partners or shareholders','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42121'),array('accountcode','accountname','group_'),array('42121','Nominal value','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42122'),array('accountcode','accountname','group_'),array('42122','Accrued interest','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42129'),array('accountcode','accountname','group_'),array('42129','Value adjustment on debts receivable','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4213'),array('accountcode','accountname','group_'),array('4213','State - Grants receivable','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42131'),array('accountcode','accountname','group_'),array('42131','Capital grants','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42132'),array('accountcode','accountname','group_'),array('42132','Operating grants','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42138'),array('accountcode','accountname','group_'),array('42138','Other grants','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4214'),array('accountcode','accountname','group_'),array('4214','Administration des Contributions Directes (ACD)','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4215'),array('accountcode','accountname','group_'),array('4215','Administration des Douanes et Accises (ADA)','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4216'),array('accountcode','accountname','group_'),array('4216','Administration de l’Enregistrement et des Domaines','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42161'),array('accountcode','accountname','group_'),array('42161','Value added tax - VAT','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('421611'),array('accountcode','accountname','group_'),array('421611','VAT recoverable','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('421612'),array('accountcode','accountname','group_'),array('421612','VAT receivable','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('421613'),array('accountcode','accountname','group_'),array('421613','VAT payments on account','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('421618'),array('accountcode','accountname','group_'),array('421618','VAT - Other debts receivable','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42162'),array('accountcode','accountname','group_'),array('42162','Indirect Taxes','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('421621'),array('accountcode','accountname','group_'),array('421621','Registration fee','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('421622'),array('accountcode','accountname','group_'),array('421622','Subscription tax','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('421623'),array('accountcode','accountname','group_'),array('421623','Mortgage rights','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('421624'),array('accountcode','accountname','group_'),array('421624','Stamp duties','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('421628'),array('accountcode','accountname','group_'),array('421628','Other indirect taxes','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42168'),array('accountcode','accountname','group_'),array('42168','AED - Other debts receivable','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4217'),array('accountcode','accountname','group_'),array('4217','Debts receivable on social security and other soci','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42171'),array('accountcode','accountname','group_'),array('42171','Centre Commun de la Sécurite Sociale','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42172'),array('accountcode','accountname','group_'),array('42172','Employer mutual insurance','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42178'),array('accountcode','accountname','group_'),array('42178','Other social welfare bodies','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4218'),array('accountcode','accountname','group_'),array('4218','Miscellaneous debts receivable','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42181'),array('accountcode','accountname','group_'),array('42181','Foreign taxes','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('421811'),array('accountcode','accountname','group_'),array('421811','Foreign VAT','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('421818'),array('accountcode','accountname','group_'),array('421818','Other foreign taxes','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42188'),array('accountcode','accountname','group_'),array('42188','Other miscellaneous debts receivable','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42189'),array('accountcode','accountname','group_'),array('42189','Value adjustment','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('422'),array('accountcode','accountname','group_'),array('422','Other debts receivable after more than one year','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4221'),array('accountcode','accountname','group_'),array('4221','Staff advances','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42211'),array('accountcode','accountname','group_'),array('42211','Advances and payments on account','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42219'),array('accountcode','accountname','group_'),array('42219','Value adjustment','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4222'),array('accountcode','accountname','group_'),array('4222','Partners or shareholders','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42221'),array('accountcode','accountname','group_'),array('42221','Nominal value','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42222'),array('accountcode','accountname','group_'),array('42222','Accrued interest','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42229'),array('accountcode','accountname','group_'),array('42229','Value adjustment on debts receivable','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4223'),array('accountcode','accountname','group_'),array('4223','State - Grants receivable','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42231'),array('accountcode','accountname','group_'),array('42231','Capital grants','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42232'),array('accountcode','accountname','group_'),array('42232','Operating grants','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42238'),array('accountcode','accountname','group_'),array('42238','Other grants','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4224'),array('accountcode','accountname','group_'),array('4224','Administration des Contributions Directes (ACD)','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4225'),array('accountcode','accountname','group_'),array('4225','Administration des Douanes et Accises (ADA)','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4226'),array('accountcode','accountname','group_'),array('4226','Administration de l’Enregistrement et des Domaines','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42261'),array('accountcode','accountname','group_'),array('42261','Value added tax - VAT','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('422611'),array('accountcode','accountname','group_'),array('422611','VAT recoverable','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('422612'),array('accountcode','accountname','group_'),array('422612','VAT receivable','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('422613'),array('accountcode','accountname','group_'),array('422613','VAT payments on account','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('422618'),array('accountcode','accountname','group_'),array('422618','VAT - Other debts receivable','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42262'),array('accountcode','accountname','group_'),array('42262','Indirect taxes','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('422621'),array('accountcode','accountname','group_'),array('422621','Registration fees','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('422622'),array('accountcode','accountname','group_'),array('422622','Subscription tax','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('422623'),array('accountcode','accountname','group_'),array('422623','Mortgage entitlements','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('422624'),array('accountcode','accountname','group_'),array('422624','Stamp duty','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('422628'),array('accountcode','accountname','group_'),array('422628','Other indirect taxes','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4227'),array('accountcode','accountname','group_'),array('4227','Other debts receivable on social security and othe','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42271'),array('accountcode','accountname','group_'),array('42271','Centre Commum de la Sécurite Sociale','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42272'),array('accountcode','accountname','group_'),array('42272','Employer mutual insurance','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42278'),array('accountcode','accountname','group_'),array('42278','Other social agencies','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('4228'),array('accountcode','accountname','group_'),array('4228','Miscellaneous debts receivable','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42281'),array('accountcode','accountname','group_'),array('42281','Foreign taxes','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('422811'),array('accountcode','accountname','group_'),array('422811','Foreign VAT','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('422818'),array('accountcode','accountname','group_'),array('422818','Other foreign taxes','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42288'),array('accountcode','accountname','group_'),array('42288','Other miscellaneous debts receivable','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('42289'),array('accountcode','accountname','group_'),array('42289','Value adjustment on miscellaneous debts receivable','Other debts receivable'));
InsertRecord('chartmaster',array('accountcode'),array('431'),array('accountcode','accountname','group_'),array('431','Payments on account within one year','Third party payments on act'));
InsertRecord('chartmaster',array('accountcode'),array('432'),array('accountcode','accountname','group_'),array('432','Payments on account due after more than one year','Third party payments on act'));
InsertRecord('chartmaster',array('accountcode'),array('441'),array('accountcode','accountname','group_'),array('441','Debts payable on purchases and provision of servic','Trade creditors & bills payble'));
InsertRecord('chartmaster',array('accountcode'),array('4411'),array('accountcode','accountname','group_'),array('4411','Debts payable on purchases and provision of servic','Trade creditors & bills payble'));
InsertRecord('chartmaster',array('accountcode'),array('44111'),array('accountcode','accountname','group_'),array('44111','Suppliers','Trade creditors & bills payble'));
InsertRecord('chartmaster',array('accountcode'),array('44112'),array('accountcode','accountname','group_'),array('44112','Suppliers - Invoices receivable','Trade creditors & bills payble'));
InsertRecord('chartmaster',array('accountcode'),array('44113'),array('accountcode','accountname','group_'),array('44113','Suppliers debtor balances','Trade creditors & bills payble'));
InsertRecord('chartmaster',array('accountcode'),array('441131'),array('accountcode','accountname','group_'),array('441131','Suppliers - Payments on account on orders','Trade creditors & bills payble'));
InsertRecord('chartmaster',array('accountcode'),array('441132'),array('accountcode','accountname','group_'),array('441132','Suppliers - Debts receivable for returnable packag','Trade creditors & bills payble'));
InsertRecord('chartmaster',array('accountcode'),array('441133'),array('accountcode','accountname','group_'),array('441133','Suppliers - Other assets','Trade creditors & bills payble'));
InsertRecord('chartmaster',array('accountcode'),array('441134'),array('accountcode','accountname','group_'),array('441134','Purchase rebates, discounts, allowances and other','Trade creditors & bills payble'));
InsertRecord('chartmaster',array('accountcode'),array('4412'),array('accountcode','accountname','group_'),array('4412','Debts payable on purchases and provision of servic','Trade creditors & bills payble'));
InsertRecord('chartmaster',array('accountcode'),array('44121'),array('accountcode','accountname','group_'),array('44121','Suppliers','Trade creditors & bills payble'));
InsertRecord('chartmaster',array('accountcode'),array('44122'),array('accountcode','accountname','group_'),array('44122','Suppliers - Invoices receivable','Trade creditors & bills payble'));
InsertRecord('chartmaster',array('accountcode'),array('44123'),array('accountcode','accountname','group_'),array('44123','Suppliers debitor','Trade creditors & bills payble'));
InsertRecord('chartmaster',array('accountcode'),array('441231'),array('accountcode','accountname','group_'),array('441231','Suppliers - Payments on account on orders','Trade creditors & bills payble'));
InsertRecord('chartmaster',array('accountcode'),array('441232'),array('accountcode','accountname','group_'),array('441232','Suppliers - Debts receivable for returnable packag','Trade creditors & bills payble'));
InsertRecord('chartmaster',array('accountcode'),array('441233'),array('accountcode','accountname','group_'),array('441233','Suppliers - Other assets','Trade creditors & bills payble'));
InsertRecord('chartmaster',array('accountcode'),array('441234'),array('accountcode','accountname','group_'),array('441234','Purchase rebates, discounts, allowances and other','Trade creditors & bills payble'));
InsertRecord('chartmaster',array('accountcode'),array('442'),array('accountcode','accountname','group_'),array('442','Bills of exchange payable','Trade creditors & bills payble'));
InsertRecord('chartmaster',array('accountcode'),array('4421'),array('accountcode','accountname','group_'),array('4421','Bills of exchange payable within one year','Trade creditors & bills payble'));
InsertRecord('chartmaster',array('accountcode'),array('4422'),array('accountcode','accountname','group_'),array('4422','Bills of exchange payable after more than one year','Trade creditors & bills payble'));
InsertRecord('chartmaster',array('accountcode'),array('451'),array('accountcode','accountname','group_'),array('451','Amounts owed to affiliated undertakings','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('4511'),array('accountcode','accountname','group_'),array('4511','Amounts owed to affiliated undertakings due within','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('45111'),array('accountcode','accountname','group_'),array('45111','Sales of goods and services','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('45112'),array('accountcode','accountname','group_'),array('45112','Loans and advances','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('45113'),array('accountcode','accountname','group_'),array('45113','Accrued interest','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('45114'),array('accountcode','accountname','group_'),array('45114','Dividends payable','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('45118'),array('accountcode','accountname','group_'),array('45118','Other debts payable','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('4512'),array('accountcode','accountname','group_'),array('4512','Amounts owed to affiliated undertakings due after','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('45121'),array('accountcode','accountname','group_'),array('45121','Sales of goods and services','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('45122'),array('accountcode','accountname','group_'),array('45122','Loans and advances','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('45123'),array('accountcode','accountname','group_'),array('45123','Accrued interest','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('45124'),array('accountcode','accountname','group_'),array('45124','Dividends payable','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('45128'),array('accountcode','accountname','group_'),array('45128','Other debts payable','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('452'),array('accountcode','accountname','group_'),array('452','Amounts owed to undertakings linked by virtue of p','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('4521'),array('accountcode','accountname','group_'),array('4521','Amounts owed to undertakings linked by virtue of p','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('45211'),array('accountcode','accountname','group_'),array('45211','Sales of goods and services','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('45212'),array('accountcode','accountname','group_'),array('45212','Loans and advances','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('45213'),array('accountcode','accountname','group_'),array('45213','Accrued interest','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('45214'),array('accountcode','accountname','group_'),array('45214','Dividends payable','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('45218'),array('accountcode','accountname','group_'),array('45218','Other debts payable','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('4522'),array('accountcode','accountname','group_'),array('4522','Amounts owed to undertakings linked by virtue of p','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('45221'),array('accountcode','accountname','group_'),array('45221','Sales of goods and services','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('45222'),array('accountcode','accountname','group_'),array('45222','Loans and advances','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('45223'),array('accountcode','accountname','group_'),array('45223','Accrued interest','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('45224'),array('accountcode','accountname','group_'),array('45224','Dividends payable','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('45228'),array('accountcode','accountname','group_'),array('45228','Other debts payable','Intercompany accounts payble'));
InsertRecord('chartmaster',array('accountcode'),array('461'),array('accountcode','accountname','group_'),array('461','Tax debts','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('4611'),array('accountcode','accountname','group_'),array('4611','Municipal administration','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('46111'),array('accountcode','accountname','group_'),array('46111','Municipal tax','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('46112'),array('accountcode','accountname','group_'),array('46112','Borough rates','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('4612'),array('accountcode','accountname','group_'),array('4612','Administration des Contributions Directes (ACD)','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('46121'),array('accountcode','accountname','group_'),array('46121','Corporate income tax','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('461211'),array('accountcode','accountname','group_'),array('461211','Corporate income tax - estimated income tax','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('461212'),array('accountcode','accountname','group_'),array('461212','Corporate income tax - income tax payable','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('46122'),array('accountcode','accountname','group_'),array('46122','Municipal business tax','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('461221'),array('accountcode','accountname','group_'),array('461221','Municipal business tax - estimated income tax','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('461222'),array('accountcode','accountname','group_'),array('461222','Municipal business tax- income tax payable','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('46123'),array('accountcode','accountname','group_'),array('46123','Net wealth tax','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('461231'),array('accountcode','accountname','group_'),array('461231','Net wealth tax - estimated tax','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('461232'),array('accountcode','accountname','group_'),array('461232','Net wealth tax - tax payable','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('46124'),array('accountcode','accountname','group_'),array('46124','Withholding tax on salary','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('46125'),array('accountcode','accountname','group_'),array('46125','Withholding tax on transferable income','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('46126'),array('accountcode','accountname','group_'),array('46126','Withholding tax on directors fees','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('46128'),array('accountcode','accountname','group_'),array('46128','ACD - Other debts payable','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('4613'),array('accountcode','accountname','group_'),array('4613','Administration des Douanes et Accises (ADA)','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('46131'),array('accountcode','accountname','group_'),array('46131','Tax on vehicles','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('46132'),array('accountcode','accountname','group_'),array('46132','Excise and consumption taxes','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('46138'),array('accountcode','accountname','group_'),array('46138','ADA - Other debts payable','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('4614'),array('accountcode','accountname','group_'),array('4614','Administration de l’Enregistrement et des Domaines','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('46141'),array('accountcode','accountname','group_'),array('46141','Value added tax - VAT','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('461411'),array('accountcode','accountname','group_'),array('461411','VAT payable','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('461412'),array('accountcode','accountname','group_'),array('461412','VAT due','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('461413'),array('accountcode','accountname','group_'),array('461413','VAT payments on account received','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('461418'),array('accountcode','accountname','group_'),array('461418','VAT - Other debts payable','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('46142'),array('accountcode','accountname','group_'),array('46142','Indirect taxes','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('461421'),array('accountcode','accountname','group_'),array('461421','Registration fees','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('461422'),array('accountcode','accountname','group_'),array('461422','Subscription tax','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('461423'),array('accountcode','accountname','group_'),array('461423','Mortgage rights','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('461424'),array('accountcode','accountname','group_'),array('461424','Stamp duties','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('461428'),array('accountcode','accountname','group_'),array('461428','Other indirect taxes','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('4615'),array('accountcode','accountname','group_'),array('4615','Foreign tax administration','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('462'),array('accountcode','accountname','group_'),array('462','Debts payable towards social security','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('4621'),array('accountcode','accountname','group_'),array('4621','Centre Commun de la Sécurité Sociale','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('4622'),array('accountcode','accountname','group_'),array('4622','Foreign social welfare bodies','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('4628'),array('accountcode','accountname','group_'),array('4628','Other foreign social welfare bodies','Tax and social security debts'));
InsertRecord('chartmaster',array('accountcode'),array('471'),array('accountcode','accountname','group_'),array('471','Other debts payable within one year','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('4711'),array('accountcode','accountname','group_'),array('4711','Deposits and surety bonds received','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('47111'),array('accountcode','accountname','group_'),array('47111','Deposits','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('47112'),array('accountcode','accountname','group_'),array('47112','Surety bonds','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('47113'),array('accountcode','accountname','group_'),array('47113','Accrued interest','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('4712'),array('accountcode','accountname','group_'),array('4712','Debts payable towards partners and shareholders','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('47121'),array('accountcode','accountname','group_'),array('47121','Nominal value','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('47122'),array('accountcode','accountname','group_'),array('47122','Accrued interest','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('4713'),array('accountcode','accountname','group_'),array('4713','Debts payable towards administrators, managers and','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('4714'),array('accountcode','accountname','group_'),array('4714','Debts payable towards staff','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('47141'),array('accountcode','accountname','group_'),array('47141','Staff - Salary payable','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('47142'),array('accountcode','accountname','group_'),array('47142','Staff - deposits','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('47143'),array('accountcode','accountname','group_'),array('47143','Staff - Oppositions, seizures','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('47148'),array('accountcode','accountname','group_'),array('47148','Staff - Other','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('4715'),array('accountcode','accountname','group_'),array('4715','State - Issuing fees to refund','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('4718'),array('accountcode','accountname','group_'),array('4718','Other debts payable','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('472'),array('accountcode','accountname','group_'),array('472','Other debts payable after more than one year','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('4721'),array('accountcode','accountname','group_'),array('4721','Deposits and sureties received','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('47211'),array('accountcode','accountname','group_'),array('47211','Deposits','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('47212'),array('accountcode','accountname','group_'),array('47212','Surety bonds','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('47213'),array('accountcode','accountname','group_'),array('47213','Accrued interest','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('4722'),array('accountcode','accountname','group_'),array('4722','Debts payable towards partners and shareholders','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('47221'),array('accountcode','accountname','group_'),array('47221','Nominal value','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('47222'),array('accountcode','accountname','group_'),array('47222','Accrued interest','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('4723'),array('accountcode','accountname','group_'),array('4723','Debts payable towards administrators, managers and','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('4724'),array('accountcode','accountname','group_'),array('4724','Debts payable towards staff','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('47241'),array('accountcode','accountname','group_'),array('47241','Staff - Salary payable','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('47242'),array('accountcode','accountname','group_'),array('47242','Staff - Deposits','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('47243'),array('accountcode','accountname','group_'),array('47243','Staff - Oppositions, seizures','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('47248'),array('accountcode','accountname','group_'),array('47248','Staff - Other','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('4726'),array('accountcode','accountname','group_'),array('4726','State - Issuing fees to refund','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('4728'),array('accountcode','accountname','group_'),array('4728','Other miscellaneous debts payable','Other debts payable'));
InsertRecord('chartmaster',array('accountcode'),array('481'),array('accountcode','accountname','group_'),array('481','Deferred charges','Accruals and deferred income'));
InsertRecord('chartmaster',array('accountcode'),array('482'),array('accountcode','accountname','group_'),array('482','Deferred income','Accruals and deferred income'));
InsertRecord('chartmaster',array('accountcode'),array('483'),array('accountcode','accountname','group_'),array('483','State - Allocated issuing fees','Accruals and deferred income'));
InsertRecord('chartmaster',array('accountcode'),array('484'),array('accountcode','accountname','group_'),array('484','Suspens accounts - Assets','Accruals and deferred income'));
InsertRecord('chartmaster',array('accountcode'),array('485'),array('accountcode','accountname','group_'),array('485','Suspens accounts - Liabilities','Accruals and deferred income'));
InsertRecord('chartmaster',array('accountcode'),array('486'),array('accountcode','accountname','group_'),array('486','Linked accounts - Assets','Accruals and deferred income'));
InsertRecord('chartmaster',array('accountcode'),array('487'),array('accountcode','accountname','group_'),array('487','Linked accounts - Liabilities','Accruals and deferred income'));
InsertRecord('chartmaster',array('accountcode'),array('501'),array('accountcode','accountname','group_'),array('501','Shares in affiliated undertakings','Transferable securities'));
InsertRecord('chartmaster',array('accountcode'),array('502'),array('accountcode','accountname','group_'),array('502','Shares in undertakings linked by virtue of partici','Transferable securities'));
InsertRecord('chartmaster',array('accountcode'),array('503'),array('accountcode','accountname','group_'),array('503','Own shares or corporate units','Transferable securities'));
InsertRecord('chartmaster',array('accountcode'),array('508'),array('accountcode','accountname','group_'),array('508','Other transferable securities','Transferable securities'));
InsertRecord('chartmaster',array('accountcode'),array('5081'),array('accountcode','accountname','group_'),array('5081','Shares - Quoted shares','Transferable securities'));
InsertRecord('chartmaster',array('accountcode'),array('5082'),array('accountcode','accountname','group_'),array('5082','Shares - Unquoted shares','Transferable securities'));
InsertRecord('chartmaster',array('accountcode'),array('5083'),array('accountcode','accountname','group_'),array('5083','Own bonds and warrants bought back','Transferable securities'));
InsertRecord('chartmaster',array('accountcode'),array('5084'),array('accountcode','accountname','group_'),array('5084','Bonds - Quoted bonds','Transferable securities'));
InsertRecord('chartmaster',array('accountcode'),array('5085'),array('accountcode','accountname','group_'),array('5085','Bonds - Unquoted bonds','Transferable securities'));
InsertRecord('chartmaster',array('accountcode'),array('5088'),array('accountcode','accountname','group_'),array('5088','Other transferables securities','Transferable securities'));
InsertRecord('chartmaster',array('accountcode'),array('511'),array('accountcode','accountname','group_'),array('511','Cheques to collect','Cash bank transit & in hand'));
InsertRecord('chartmaster',array('accountcode'),array('512'),array('accountcode','accountname','group_'),array('512','Financial instruments for collection','Cash bank transit & in hand'));
InsertRecord('chartmaster',array('accountcode'),array('513'),array('accountcode','accountname','group_'),array('513','Banks','Cash bank transit & in hand'));
InsertRecord('chartmaster',array('accountcode'),array('5131'),array('accountcode','accountname','group_'),array('5131','Banks current accounts','Cash bank transit & in hand'));
InsertRecord('chartmaster',array('accountcode'),array('5132'),array('accountcode','accountname','group_'),array('5132','Banks term-deposit accounts','Cash bank transit & in hand'));
InsertRecord('chartmaster',array('accountcode'),array('514'),array('accountcode','accountname','group_'),array('514','Postal cheque account','Cash bank transit & in hand'));
InsertRecord('chartmaster',array('accountcode'),array('516'),array('accountcode','accountname','group_'),array('516','Cash in hand','Cash bank transit & in hand'));
InsertRecord('chartmaster',array('accountcode'),array('517'),array('accountcode','accountname','group_'),array('517','Internal transfers','Cash bank transit & in hand'));
InsertRecord('chartmaster',array('accountcode'),array('518'),array('accountcode','accountname','group_'),array('518','Other assets','Cash bank transit & in hand'));
InsertRecord('chartmaster',array('accountcode'),array('60'),array('accountcode','accountname','group_'),array('60','Consumption of merchandise, raw materials and cons','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('601'),array('accountcode','accountname','group_'),array('601','Raw materials','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('602'),array('accountcode','accountname','group_'),array('602','Consumable materials','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('603'),array('accountcode','accountname','group_'),array('603','Consumable supplies','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6031'),array('accountcode','accountname','group_'),array('6031','Combustible materials','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('60311'),array('accountcode','accountname','group_'),array('60311','Solid','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('60312'),array('accountcode','accountname','group_'),array('60312','Liquid','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('60313'),array('accountcode','accountname','group_'),array('60313','Compressed gas','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6032'),array('accountcode','accountname','group_'),array('6032','Maintenance products','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6033'),array('accountcode','accountname','group_'),array('6033','Workshop and factory supplies','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6034'),array('accountcode','accountname','group_'),array('6034','Store supplies','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6035'),array('accountcode','accountname','group_'),array('6035','Office supplies','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6036'),array('accountcode','accountname','group_'),array('6036','Fuels','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6037'),array('accountcode','accountname','group_'),array('6037','Lubricants','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6038'),array('accountcode','accountname','group_'),array('6038','Other consumable supplies','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('604'),array('accountcode','accountname','group_'),array('604','Packaging','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6041'),array('accountcode','accountname','group_'),array('6041','Non-recoverable packaging','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6042'),array('accountcode','accountname','group_'),array('6042','Recoverable packaging','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6043'),array('accountcode','accountname','group_'),array('6043','Mixed usage packaging','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('605'),array('accountcode','accountname','group_'),array('605','Supplies','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('606'),array('accountcode','accountname','group_'),array('606','Purchases of goods for resale','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6061'),array('accountcode','accountname','group_'),array('6061','Land','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6062'),array('accountcode','accountname','group_'),array('6062','Buildings','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6063'),array('accountcode','accountname','group_'),array('6063','Goods for resale','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('607'),array('accountcode','accountname','group_'),array('607','Change in stocks','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6071'),array('accountcode','accountname','group_'),array('6071','Change in stocks of raw materials','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6072'),array('accountcode','accountname','group_'),array('6072','Change in stocks of consumable materials','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6073'),array('accountcode','accountname','group_'),array('6073','Change in stocks of consumable supplies','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6074'),array('accountcode','accountname','group_'),array('6074','Change in stocks of packagings','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6075'),array('accountcode','accountname','group_'),array('6075','Change in stocks of supplies','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6076'),array('accountcode','accountname','group_'),array('6076','Change in stocks of goods for resale','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('608'),array('accountcode','accountname','group_'),array('608','Non-inventory purchases and purchases allocated to','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6081'),array('accountcode','accountname','group_'),array('6081','Non-inventory materials and supplies','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('60811'),array('accountcode','accountname','group_'),array('60811','Non-inventoriable supplies','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('608111'),array('accountcode','accountname','group_'),array('608111','Water','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('608112'),array('accountcode','accountname','group_'),array('608112','Electricity','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('608113'),array('accountcode','accountname','group_'),array('608113','Gas','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('60812'),array('accountcode','accountname','group_'),array('60812','Maintenance and minor equipment supplies','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('60813'),array('accountcode','accountname','group_'),array('60813','Administrative supplies','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('60814'),array('accountcode','accountname','group_'),array('60814','Fuels','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('60815'),array('accountcode','accountname','group_'),array('60815','Lubricants','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('60816'),array('accountcode','accountname','group_'),array('60816','Professional clothes','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('60818'),array('accountcode','accountname','group_'),array('60818','Other non-inventory materials and supplies','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6082'),array('accountcode','accountname','group_'),array('6082','Purchases allocated to work and products','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('60821'),array('accountcode','accountname','group_'),array('60821','Purchases of project studies and services supplied','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('608211'),array('accountcode','accountname','group_'),array('608211','Custom work','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('608212'),array('accountcode','accountname','group_'),array('608212','Research and development','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('608213'),array('accountcode','accountname','group_'),array('608213','Architects and engineers fees','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('60822'),array('accountcode','accountname','group_'),array('60822','Purchases of materials, equipments, spare parts an','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('60828'),array('accountcode','accountname','group_'),array('60828','Other purchases of project studies and services','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('609'),array('accountcode','accountname','group_'),array('609','Rebates, discounts, allowances obtained','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6091'),array('accountcode','accountname','group_'),array('6091','Raw materials','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6092'),array('accountcode','accountname','group_'),array('6092','Consumable materials','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6093'),array('accountcode','accountname','group_'),array('6093','Consumable supplies','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6094'),array('accountcode','accountname','group_'),array('6094','Packaging','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6095'),array('accountcode','accountname','group_'),array('6095','Supplies','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6096'),array('accountcode','accountname','group_'),array('6096','Purchases of goods for resale','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6098'),array('accountcode','accountname','group_'),array('6098','Non-inventory purchases and purchases allocated to','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('6099'),array('accountcode','accountname','group_'),array('6099','Unallocated rebates, discounts, allowances','Raw materials & consumables'));
InsertRecord('chartmaster',array('accountcode'),array('611'),array('accountcode','accountname','group_'),array('611','Rental and rental expenses','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6111'),array('accountcode','accountname','group_'),array('6111','Real property rental','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61111'),array('accountcode','accountname','group_'),array('61111','Land','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61112'),array('accountcode','accountname','group_'),array('61112','Buildings','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6112'),array('accountcode','accountname','group_'),array('6112','Movable property rental','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61121'),array('accountcode','accountname','group_'),array('61121','Plant and machinery','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61122'),array('accountcode','accountname','group_'),array('61122','Other installations, tools and machinery','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61123'),array('accountcode','accountname','group_'),array('61123','Rolling stock','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6113'),array('accountcode','accountname','group_'),array('6113','Rental and joint ownership property costs','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6114'),array('accountcode','accountname','group_'),array('6114','Real estate property leasing','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61141'),array('accountcode','accountname','group_'),array('61141','Land','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61142'),array('accountcode','accountname','group_'),array('61142','Buildings','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6115'),array('accountcode','accountname','group_'),array('6115','Tangible assets leasing','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61151'),array('accountcode','accountname','group_'),array('61151','Plant and machinery','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61152'),array('accountcode','accountname','group_'),array('61152','Other installations, tools and machinery','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61153'),array('accountcode','accountname','group_'),array('61153','Rolling stock','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6116'),array('accountcode','accountname','group_'),array('6116','Surcharges on packaging','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('612'),array('accountcode','accountname','group_'),array('612','Subcontracting, maintenance and repairs','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6121'),array('accountcode','accountname','group_'),array('6121','General subcontracting (unallocated directly to wo','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6122'),array('accountcode','accountname','group_'),array('6122','Maintenance and repairs','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61221'),array('accountcode','accountname','group_'),array('61221','On plant and machinery','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61222'),array('accountcode','accountname','group_'),array('61222','On other installations, tools and machinery','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61223'),array('accountcode','accountname','group_'),array('61223','On rolling stock','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6123'),array('accountcode','accountname','group_'),array('6123','Maintenance contracts','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6124'),array('accountcode','accountname','group_'),array('6124','Project studies, surveys and assessments (unalloca','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('613'),array('accountcode','accountname','group_'),array('613','Agents remuneration and fees','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6131'),array('accountcode','accountname','group_'),array('6131','Commission and brokerage','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61311'),array('accountcode','accountname','group_'),array('61311','Purchase commission and brokerage','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61312'),array('accountcode','accountname','group_'),array('61312','Sale commission and brokerage','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61313'),array('accountcode','accountname','group_'),array('61313','Payments to forwarding agents','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6132'),array('accountcode','accountname','group_'),array('6132','Data processing','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6133'),array('accountcode','accountname','group_'),array('6133','Banking and similar services','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61331'),array('accountcode','accountname','group_'),array('61331','Securities costs (purchase, sale, safe custody)','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61332'),array('accountcode','accountname','group_'),array('61332','Commissions and loan issuance costs','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61333'),array('accountcode','accountname','group_'),array('61333','Bank fees','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61334'),array('accountcode','accountname','group_'),array('61334','Credit card fees','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61335'),array('accountcode','accountname','group_'),array('61335','Charges on bills','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61336'),array('accountcode','accountname','group_'),array('61336','Payments for factoring','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61337'),array('accountcode','accountname','group_'),array('61337','Rental of safes','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61338'),array('accountcode','accountname','group_'),array('61338','Other expenses and commissions (out of interest an','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6134'),array('accountcode','accountname','group_'),array('6134','Fees','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61341'),array('accountcode','accountname','group_'),array('61341','Legal fees','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61342'),array('accountcode','accountname','group_'),array('61342','Accounting and audit fees','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61343'),array('accountcode','accountname','group_'),array('61343','Tax fees','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61348'),array('accountcode','accountname','group_'),array('61348','Other fees','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6135'),array('accountcode','accountname','group_'),array('6135','Legal and litigation fees','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6136'),array('accountcode','accountname','group_'),array('6136','Staff recruitment costs','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6138'),array('accountcode','accountname','group_'),array('6138','Other agents remuneration and fees Insurance premi','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6141'),array('accountcode','accountname','group_'),array('6141','Insurances on assets','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61411'),array('accountcode','accountname','group_'),array('61411','Buildings','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61412'),array('accountcode','accountname','group_'),array('61412','Vehicles','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61413'),array('accountcode','accountname','group_'),array('61413','Installations','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61418'),array('accountcode','accountname','group_'),array('61418','On other assets','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6142'),array('accountcode','accountname','group_'),array('6142','Insurances on goods rent','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6143'),array('accountcode','accountname','group_'),array('6143','Transport insurance','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61431'),array('accountcode','accountname','group_'),array('61431','On purchases','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61432'),array('accountcode','accountname','group_'),array('61432','On sales','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61438'),array('accountcode','accountname','group_'),array('61438','On other items','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6144'),array('accountcode','accountname','group_'),array('6144','Operating risks insurance','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6145'),array('accountcode','accountname','group_'),array('6145','Customer insolvency insurance','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6146'),array('accountcode','accountname','group_'),array('6146','Personal liability insurance','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6148'),array('accountcode','accountname','group_'),array('6148','Other insurances Marketing and communication costs','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6151'),array('accountcode','accountname','group_'),array('6151','Marketing and advertising costs','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61511'),array('accountcode','accountname','group_'),array('61511','Announcements and advertisements','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61512'),array('accountcode','accountname','group_'),array('61512','Samples','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61513'),array('accountcode','accountname','group_'),array('61513','Fairs and exhibitions','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61514'),array('accountcode','accountname','group_'),array('61514','Gifts to customers','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61515'),array('accountcode','accountname','group_'),array('61515','Catalogues and printed material','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61516'),array('accountcode','accountname','group_'),array('61516','Standard donations','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61517'),array('accountcode','accountname','group_'),array('61517','Sponsorship','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61518'),array('accountcode','accountname','group_'),array('61518','Other purchases of advertising services','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6152'),array('accountcode','accountname','group_'),array('6152','Travelling and representation expenses','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61521'),array('accountcode','accountname','group_'),array('61521','Journeys and travelling','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('615211'),array('accountcode','accountname','group_'),array('615211','Management (respectively operator and partners)','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('615212'),array('accountcode','accountname','group_'),array('615212','Staff','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61522'),array('accountcode','accountname','group_'),array('61522','Relocation costs','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61523'),array('accountcode','accountname','group_'),array('61523','Missions','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61524'),array('accountcode','accountname','group_'),array('61524','Receptions and representation expenses','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6153'),array('accountcode','accountname','group_'),array('6153','Postal and telecommunication costs','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61531'),array('accountcode','accountname','group_'),array('61531','Stamps','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61532'),array('accountcode','accountname','group_'),array('61532','Phone and other telecommunication costs','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61538'),array('accountcode','accountname','group_'),array('61538','Other postal costs (rental of post office boxes, a','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('616'),array('accountcode','accountname','group_'),array('616','Transport of goods and collective staff transport','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6161'),array('accountcode','accountname','group_'),array('6161','Freight in','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6162'),array('accountcode','accountname','group_'),array('6162','Freight out','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6163'),array('accountcode','accountname','group_'),array('6163','Transport between establishments or construction s','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6164'),array('accountcode','accountname','group_'),array('6164','Administrative transport','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6165'),array('accountcode','accountname','group_'),array('6165','Collective transport of the staff','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6168'),array('accountcode','accountname','group_'),array('6168','Other transports','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('617'),array('accountcode','accountname','group_'),array('617','External staff','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6171'),array('accountcode','accountname','group_'),array('6171','Temporary staff','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6172'),array('accountcode','accountname','group_'),array('6172','Staff seconded to the company','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('618'),array('accountcode','accountname','group_'),array('618','Miscellaneous external charges','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6181'),array('accountcode','accountname','group_'),array('6181','Documentation','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61811'),array('accountcode','accountname','group_'),array('61811','General documentation','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('61812'),array('accountcode','accountname','group_'),array('61812','Technical documentation','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6182'),array('accountcode','accountname','group_'),array('6182','Colloquium, seminar and conference costs','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6183'),array('accountcode','accountname','group_'),array('6183','Industrial waste disposal','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6184'),array('accountcode','accountname','group_'),array('6184','Non-industrial waste disposal','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6185'),array('accountcode','accountname','group_'),array('6185','Sewage disposal','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6186'),array('accountcode','accountname','group_'),array('6186','Monitoring fees','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6187'),array('accountcode','accountname','group_'),array('6187','Contribution to professional associations','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('6188'),array('accountcode','accountname','group_'),array('6188','Other miscellaneous external charges','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('619'),array('accountcode','accountname','group_'),array('619','Rebates, discounts, allowances on other external c','Other external charges'));
InsertRecord('chartmaster',array('accountcode'),array('621'),array('accountcode','accountname','group_'),array('621','Employee salaries','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('6211'),array('accountcode','accountname','group_'),array('6211','Gross salaries','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('62111'),array('accountcode','accountname','group_'),array('62111','Basic salaries','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('62112'),array('accountcode','accountname','group_'),array('62112','Supplementary payments for work','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('621121'),array('accountcode','accountname','group_'),array('621121','Sunday','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('621122'),array('accountcode','accountname','group_'),array('621122','Legal public holidays','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('621123'),array('accountcode','accountname','group_'),array('621123','Overtime','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('621128'),array('accountcode','accountname','group_'),array('621128','Other supplementary payments','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('62113'),array('accountcode','accountname','group_'),array('62113','Household premium','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('62114'),array('accountcode','accountname','group_'),array('62114','Bonuses, premiums and commissions','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('62115'),array('accountcode','accountname','group_'),array('62115','Benefits in kind','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('62116'),array('accountcode','accountname','group_'),array('62116','Severance pay','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('62117'),array('accountcode','accountname','group_'),array('62117','Preferential quarters income','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('6218'),array('accountcode','accountname','group_'),array('6218','Other benefits','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('6219'),array('accountcode','accountname','group_'),array('6219','Reimbursement on salaries','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('62191'),array('accountcode','accountname','group_'),array('62191','Reimbursements mutual insurance','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('62192'),array('accountcode','accountname','group_'),array('62192','Reimbursements for political, sportive, cultural,','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('62193'),array('accountcode','accountname','group_'),array('62193','Reimbursements of preferential quarters income','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('622'),array('accountcode','accountname','group_'),array('622','Other staff','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('6221'),array('accountcode','accountname','group_'),array('6221','Students','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('6222'),array('accountcode','accountname','group_'),array('6222','Occasional salaries','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('6228'),array('accountcode','accountname','group_'),array('6228','Other temporary staff','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('623'),array('accountcode','accountname','group_'),array('623','Welfare costs (employer part)','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('6231'),array('accountcode','accountname','group_'),array('6231','Welfare costs (employees)','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('62311'),array('accountcode','accountname','group_'),array('62311','National state health office','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('62312'),array('accountcode','accountname','group_'),array('62312','National state insurance and pension office','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('62318'),array('accountcode','accountname','group_'),array('62318','Additional employers contribution','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('6232'),array('accountcode','accountname','group_'),array('6232','Workers compensation insurance','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('6233'),array('accountcode','accountname','group_'),array('6233','Health and occupational safety committees','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('6238'),array('accountcode','accountname','group_'),array('6238','Other employers social security contributions','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('6239'),array('accountcode','accountname','group_'),array('6239','Welfare costs reimbursements','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('624'),array('accountcode','accountname','group_'),array('624','Complementary pensions','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('6241'),array('accountcode','accountname','group_'),array('6241','Premium for external pension funds','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('6242'),array('accountcode','accountname','group_'),array('6242','Provisions for complementary pensions','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('6243'),array('accountcode','accountname','group_'),array('6243','Withholding tax on complementary pension','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('6244'),array('accountcode','accountname','group_'),array('6244','Insolvency insurance premium','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('6245'),array('accountcode','accountname','group_'),array('6245','Complementary pensions paid by the employer','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('628'),array('accountcode','accountname','group_'),array('628','Other welfare costs','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('6281'),array('accountcode','accountname','group_'),array('6281','Occupational medicine','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('6288'),array('accountcode','accountname','group_'),array('6288','Other diverses welfare costs','Staff costs'));
InsertRecord('chartmaster',array('accountcode'),array('631'),array('accountcode','accountname','group_'),array('631','Value adjustments on formation expenses and simila','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('6311'),array('accountcode','accountname','group_'),array('6311','Incorporation fees','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('6312'),array('accountcode','accountname','group_'),array('6312','Set-up costs','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('6313'),array('accountcode','accountname','group_'),array('6313','Capital increase and other fees','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('6314'),array('accountcode','accountname','group_'),array('6314','Loan issuance costs','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('6318'),array('accountcode','accountname','group_'),array('6318','Other similar fees','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('632'),array('accountcode','accountname','group_'),array('632','Value adjustments on intangible fixed assets','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('6321'),array('accountcode','accountname','group_'),array('6321','Costs of research and development','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('6322'),array('accountcode','accountname','group_'),array('6322','Concessions, patents, licenses, trademarks, simila','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('6323'),array('accountcode','accountname','group_'),array('6323','Goodwill acquired for valuable consideration','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('6324'),array('accountcode','accountname','group_'),array('6324','Payments on account and intangible fixed assets in','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('633'),array('accountcode','accountname','group_'),array('633','Value adjustments on tangible fixed assets','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('6331'),array('accountcode','accountname','group_'),array('6331','Land and buildings','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('63311'),array('accountcode','accountname','group_'),array('63311','Land','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('63312'),array('accountcode','accountname','group_'),array('63312','Site development','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('63313'),array('accountcode','accountname','group_'),array('63313','Buildings','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('6332'),array('accountcode','accountname','group_'),array('6332','Plant and machinery','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('6333'),array('accountcode','accountname','group_'),array('6333','Other fixtures and fittings, tools, equipment and','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('6334'),array('accountcode','accountname','group_'),array('6334','Payments on account and fixed assets in progress','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('634'),array('accountcode','accountname','group_'),array('634','Value adjustments on stocks','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('6341'),array('accountcode','accountname','group_'),array('6341','Raw materials and consumables','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('6342'),array('accountcode','accountname','group_'),array('6342','Work in progress and ongoing order','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('6343'),array('accountcode','accountname','group_'),array('6343','Finished products and goods for resale','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('6344'),array('accountcode','accountname','group_'),array('6344','Land and buildings for resale','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('6345'),array('accountcode','accountname','group_'),array('6345','Payments on account','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('635'),array('accountcode','accountname','group_'),array('635','Value adjustments on debts receivable of current a','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('6351'),array('accountcode','accountname','group_'),array('6351','Debts receivable from sales of goods and services','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('6352'),array('accountcode','accountname','group_'),array('6352','Amounts owed by affiliated undertakings and undert','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('6353'),array('accountcode','accountname','group_'),array('6353','Other debts receivable','Value adjustment on non-financ'));
InsertRecord('chartmaster',array('accountcode'),array('641'),array('accountcode','accountname','group_'),array('641','Royalties for concessions, patents, licenses, trad','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('6411'),array('accountcode','accountname','group_'),array('6411','Concessions','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('6412'),array('accountcode','accountname','group_'),array('6412','Patents','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('6413'),array('accountcode','accountname','group_'),array('6413','Software licenses','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('6414'),array('accountcode','accountname','group_'),array('6414','Trademarks and franchises','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('6415'),array('accountcode','accountname','group_'),array('6415','Similar rights and assets','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('64151'),array('accountcode','accountname','group_'),array('64151','Copyrights','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('64158'),array('accountcode','accountname','group_'),array('64158','Other similar rights and assets','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('642'),array('accountcode','accountname','group_'),array('642','Indemnities','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('643'),array('accountcode','accountname','group_'),array('643','Jetons de présence - Director attendance fees','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('644'),array('accountcode','accountname','group_'),array('644','Tantièmes - Directors fees','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('645'),array('accountcode','accountname','group_'),array('645','Loss on bad debts','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('6451'),array('accountcode','accountname','group_'),array('6451','Debts receivable from sales of goods and services','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('6452'),array('accountcode','accountname','group_'),array('6452','Amounts owed by affiliated undertakings and undert','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('6453'),array('accountcode','accountname','group_'),array('6453','Other debts receivable','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('646'),array('accountcode','accountname','group_'),array('646','Taxes, levies and similar payments','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('6461'),array('accountcode','accountname','group_'),array('6461','Land tax','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('6462'),array('accountcode','accountname','group_'),array('6462','Non-deductible VAT','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('6463'),array('accountcode','accountname','group_'),array('6463','Rights on goods from abroad','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('64631'),array('accountcode','accountname','group_'),array('64631','Excise duties and consumption taxes on goods from','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('64632'),array('accountcode','accountname','group_'),array('64632','Custom duties','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('64633'),array('accountcode','accountname','group_'),array('64633','Compensatory amounts','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('6464'),array('accountcode','accountname','group_'),array('6464','Excise duties on production and consumption taxes','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('6465'),array('accountcode','accountname','group_'),array('6465','Registration and stamp duties and mortgage rights','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('64651'),array('accountcode','accountname','group_'),array('64651','Registration fees','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('64652'),array('accountcode','accountname','group_'),array('64652','Subscription taxes','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('64653'),array('accountcode','accountname','group_'),array('64653','Mortgage rights','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('64654'),array('accountcode','accountname','group_'),array('64654','Stamp duties','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('64658'),array('accountcode','accountname','group_'),array('64658','Other registration and stamp duties and mortgage r','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('6466'),array('accountcode','accountname','group_'),array('6466','Tax on company vehicles','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('6467'),array('accountcode','accountname','group_'),array('6467','Cabaret taxes','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('6468'),array('accountcode','accountname','group_'),array('6468','Other rights and taxes','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('6469'),array('accountcode','accountname','group_'),array('6469','Provisions for taxes','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('647'),array('accountcode','accountname','group_'),array('647','Provisions for gains which are temporarily not tax','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('648'),array('accountcode','accountname','group_'),array('648','Other diverses operating charges','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('649'),array('accountcode','accountname','group_'),array('649','Operating provisions','Other operating charges'));
InsertRecord('chartmaster',array('accountcode'),array('651'),array('accountcode','accountname','group_'),array('651','Fair value adjustments on financial fixed assets','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('6511'),array('accountcode','accountname','group_'),array('6511','Value adjustments on financial fixed assets','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('65111'),array('accountcode','accountname','group_'),array('65111','Shares in affiliated undertakings','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('65112'),array('accountcode','accountname','group_'),array('65112','Amounts owed by affiliated undertakings','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('65113'),array('accountcode','accountname','group_'),array('65113','Shares in undertakings linked by virtue of partici','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('65114'),array('accountcode','accountname','group_'),array('65114','Amounts owed by undertakings linked by virtue of p','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('65115'),array('accountcode','accountname','group_'),array('65115','Securities held as fixed assets','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('65116'),array('accountcode','accountname','group_'),array('65116','Loans and debts receivable held as fixed assets','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('65117'),array('accountcode','accountname','group_'),array('65117','Own shares/corporate units','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('6512'),array('accountcode','accountname','group_'),array('6512','Fair value adjustments on financial fixed assets','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('653'),array('accountcode','accountname','group_'),array('653','Fair value adjustments on financial elements from','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('6531'),array('accountcode','accountname','group_'),array('6531','Value adjustments on transferable securities','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('65311'),array('accountcode','accountname','group_'),array('65311','Shares in affiliated undertakings','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('65312'),array('accountcode','accountname','group_'),array('65312','Shares in undertakings linked by virtue of partici','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('65313'),array('accountcode','accountname','group_'),array('65313','Own shares/corporate units','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('65318'),array('accountcode','accountname','group_'),array('65318','Other transferable securities','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('6532'),array('accountcode','accountname','group_'),array('6532','Value adjustments on amounts owed by affiliated un','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('6533'),array('accountcode','accountname','group_'),array('6533','Value adjustments on other debts receivable','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('6534'),array('accountcode','accountname','group_'),array('6534','Fair value adjustments on financial elements from','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('654'),array('accountcode','accountname','group_'),array('654','Losses on disposal of transferable securities','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('6541'),array('accountcode','accountname','group_'),array('6541','Shares in affiliated undertakings','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('6542'),array('accountcode','accountname','group_'),array('6542','Shares in undertakings linked by virtue of partici','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('6543'),array('accountcode','accountname','group_'),array('6543','Own shares/corporate units','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('6548'),array('accountcode','accountname','group_'),array('6548','Other transferable securities','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('655'),array('accountcode','accountname','group_'),array('655','Interest and discounts','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('6551'),array('accountcode','accountname','group_'),array('6551','Financial debts interest','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('65511'),array('accountcode','accountname','group_'),array('65511','Subordinated debts interest','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('65512'),array('accountcode','accountname','group_'),array('65512','Debenture loan interest','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('6552'),array('accountcode','accountname','group_'),array('6552','Bank interest and similar interest','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('65521'),array('accountcode','accountname','group_'),array('65521','Current account interest','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('65522'),array('accountcode','accountname','group_'),array('65522','Financing transaction interest','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('65523'),array('accountcode','accountname','group_'),array('65523','Leasing interest','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('6553'),array('accountcode','accountname','group_'),array('6553','Commercial debts interest','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('6554'),array('accountcode','accountname','group_'),array('6554','Interest on affiliated undertakings and undertakin','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('6555'),array('accountcode','accountname','group_'),array('6555','Discounts and charges on bills','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('6556'),array('accountcode','accountname','group_'),array('6556','Discounts allowed','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('6558'),array('accountcode','accountname','group_'),array('6558','Other loans and debts interest','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('656'),array('accountcode','accountname','group_'),array('656','Exchange losses','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('657'),array('accountcode','accountname','group_'),array('657','Share of joint venture loss (out of joint-stock co','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('658'),array('accountcode','accountname','group_'),array('658','Other financial charges','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('659'),array('accountcode','accountname','group_'),array('659','Financial provisions','Financial charges'));
InsertRecord('chartmaster',array('accountcode'),array('661'),array('accountcode','accountname','group_'),array('661','Extraordinary value adjustments on intangible and','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('6611'),array('accountcode','accountname','group_'),array('6611','On intangible fixed assets','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('6612'),array('accountcode','accountname','group_'),array('6612','On tangible fixed assets','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('662'),array('accountcode','accountname','group_'),array('662','Extraordinary value adjustments on current assets','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('6621'),array('accountcode','accountname','group_'),array('6621','On stocks','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('6622'),array('accountcode','accountname','group_'),array('6622','On debts receivable','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('663'),array('accountcode','accountname','group_'),array('663','Book value of assigned intangible and tangible fix','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('6631'),array('accountcode','accountname','group_'),array('6631','Intangible fixed assets','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('6632'),array('accountcode','accountname','group_'),array('6632','Tangible fixed assets','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('664'),array('accountcode','accountname','group_'),array('664','Book value of assigned financial fixed assets','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('6641'),array('accountcode','accountname','group_'),array('6641','Shares in affiliated undertakings','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('6642'),array('accountcode','accountname','group_'),array('6642','Debts receivable on affiliated undertakings','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('6643'),array('accountcode','accountname','group_'),array('6643','Shares in undertakings linked by virtue of partici','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('6644'),array('accountcode','accountname','group_'),array('6644','Debts receivable on undertakings linked by virtue','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('6645'),array('accountcode','accountname','group_'),array('6645','Securities held as fixed assets','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('6646'),array('accountcode','accountname','group_'),array('6646','Loans and debts receivable held as fixed assets','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('6647'),array('accountcode','accountname','group_'),array('6647','Own shares/corporate units','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('665'),array('accountcode','accountname','group_'),array('665','Book value of assigned financial current assets','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('6651'),array('accountcode','accountname','group_'),array('6651','On affiliated undertakings and undertakings linked','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('6652'),array('accountcode','accountname','group_'),array('6652','On other debts receivable','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('668'),array('accountcode','accountname','group_'),array('668','Other extraordinary charges','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('6681'),array('accountcode','accountname','group_'),array('6681','Market penalties on purchases and sales','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('6682'),array('accountcode','accountname','group_'),array('6682','Fines, tax, social and criminal penalties','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('6683'),array('accountcode','accountname','group_'),array('6683','Damages','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('6684'),array('accountcode','accountname','group_'),array('6684','Surcharges resulting from escalation clauses','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('6688'),array('accountcode','accountname','group_'),array('6688','Other miscellaneous extraordinary charges','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('669'),array('accountcode','accountname','group_'),array('669','Extraordinary provisions','Extraordinary charges'));
InsertRecord('chartmaster',array('accountcode'),array('671'),array('accountcode','accountname','group_'),array('671','Corporate Income Tax','Income taxes'));
InsertRecord('chartmaster',array('accountcode'),array('6711'),array('accountcode','accountname','group_'),array('6711','Financial year','Income taxes'));
InsertRecord('chartmaster',array('accountcode'),array('6712'),array('accountcode','accountname','group_'),array('6712','Previous years','Income taxes'));
InsertRecord('chartmaster',array('accountcode'),array('672'),array('accountcode','accountname','group_'),array('672','Municipal Business Tax','Income taxes'));
InsertRecord('chartmaster',array('accountcode'),array('6721'),array('accountcode','accountname','group_'),array('6721','Financial year','Income taxes'));
InsertRecord('chartmaster',array('accountcode'),array('6722'),array('accountcode','accountname','group_'),array('6722','Previous years','Income taxes'));
InsertRecord('chartmaster',array('accountcode'),array('673'),array('accountcode','accountname','group_'),array('673','Foreign income taxes','Income taxes'));
InsertRecord('chartmaster',array('accountcode'),array('6731'),array('accountcode','accountname','group_'),array('6731','Withholding tax','Income taxes'));
InsertRecord('chartmaster',array('accountcode'),array('6732'),array('accountcode','accountname','group_'),array('6732','Taxes supported by permanent establishments','Income taxes'));
InsertRecord('chartmaster',array('accountcode'),array('67321'),array('accountcode','accountname','group_'),array('67321','Financial year','Income taxes'));
InsertRecord('chartmaster',array('accountcode'),array('67322'),array('accountcode','accountname','group_'),array('67322','Previous years','Income taxes'));
InsertRecord('chartmaster',array('accountcode'),array('6733'),array('accountcode','accountname','group_'),array('6733','Taxes supported by non-resident companies','Income taxes'));
InsertRecord('chartmaster',array('accountcode'),array('6738'),array('accountcode','accountname','group_'),array('6738','Other foreign income taxes','Income taxes'));
InsertRecord('chartmaster',array('accountcode'),array('679'),array('accountcode','accountname','group_'),array('679','Provisions for income taxes','Income taxes'));
InsertRecord('chartmaster',array('accountcode'),array('6791'),array('accountcode','accountname','group_'),array('6791','Provisions for taxes','Income taxes'));
InsertRecord('chartmaster',array('accountcode'),array('6792'),array('accountcode','accountname','group_'),array('6792','Provisions for deferred taxes','Income taxes'));
InsertRecord('chartmaster',array('accountcode'),array('681'),array('accountcode','accountname','group_'),array('681','Net Wealth Tax','Other taxes'));
InsertRecord('chartmaster',array('accountcode'),array('6811'),array('accountcode','accountname','group_'),array('6811','Financial year','Other taxes'));
InsertRecord('chartmaster',array('accountcode'),array('6812'),array('accountcode','accountname','group_'),array('6812','Previous years','Other taxes'));
InsertRecord('chartmaster',array('accountcode'),array('682'),array('accountcode','accountname','group_'),array('682','Subscription taxes','Other taxes'));
InsertRecord('chartmaster',array('accountcode'),array('683'),array('accountcode','accountname','group_'),array('683','Foreign taxes','Other taxes'));
InsertRecord('chartmaster',array('accountcode'),array('688'),array('accountcode','accountname','group_'),array('688','Other taxes','Other taxes'));
InsertRecord('chartmaster',array('accountcode'),array('689'),array('accountcode','accountname','group_'),array('689','Provisions for other taxes','Other taxes'));
InsertRecord('chartmaster',array('accountcode'),array('701'),array('accountcode','accountname','group_'),array('701','Sales on ongoing orders','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('7011'),array('accountcode','accountname','group_'),array('7011','Products','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('7012'),array('accountcode','accountname','group_'),array('7012','Service supplied','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('7013'),array('accountcode','accountname','group_'),array('7013','Buildings under construction','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('702'),array('accountcode','accountname','group_'),array('702','Sales of finished products','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('703'),array('accountcode','accountname','group_'),array('703','Sales of semi-finished products','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('704'),array('accountcode','accountname','group_'),array('704','Sales of residual products','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('705'),array('accountcode','accountname','group_'),array('705','Sales of goods for resale','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('7051'),array('accountcode','accountname','group_'),array('7051','Sales of goods','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('7052'),array('accountcode','accountname','group_'),array('7052','Sales of existing land and buildings (real estate','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('7053'),array('accountcode','accountname','group_'),array('7053','Sales of other goods for resale','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('706'),array('accountcode','accountname','group_'),array('706','Service supplied','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('708'),array('accountcode','accountname','group_'),array('708','Other elements from turnover','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('7081'),array('accountcode','accountname','group_'),array('7081','Commission and brokerage','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('7082'),array('accountcode','accountname','group_'),array('7082','Rents & Leases','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('70821'),array('accountcode','accountname','group_'),array('70821','Real property leases','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('70822'),array('accountcode','accountname','group_'),array('70822','Movable property leases','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('7083'),array('accountcode','accountname','group_'),array('7083','Sales of packaging','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('7088'),array('accountcode','accountname','group_'),array('7088','Other miscellaneous elements from turnover','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('709'),array('accountcode','accountname','group_'),array('709','Sale rebates, discounts and allowances granted by','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('7091'),array('accountcode','accountname','group_'),array('7091','On sales on ongoing orders','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('7092'),array('accountcode','accountname','group_'),array('7092','On sales of finished products','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('7093'),array('accountcode','accountname','group_'),array('7093','On sales of semi-finished products','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('7094'),array('accountcode','accountname','group_'),array('7094','On sales of residual products','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('7095'),array('accountcode','accountname','group_'),array('7095','On sales of goods for resale','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('7096'),array('accountcode','accountname','group_'),array('7096','On service supplied','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('7098'),array('accountcode','accountname','group_'),array('7098','On other elements from turnover','Net turnover'));
InsertRecord('chartmaster',array('accountcode'),array('711'),array('accountcode','accountname','group_'),array('711','Change in stocks of work in progress and ongoing o','Change in stocks'));
InsertRecord('chartmaster',array('accountcode'),array('7111'),array('accountcode','accountname','group_'),array('7111','Change in stocks of work in progress','Change in stocks'));
InsertRecord('chartmaster',array('accountcode'),array('7112'),array('accountcode','accountname','group_'),array('7112','Change in stocks of ongoing orders - products','Change in stocks'));
InsertRecord('chartmaster',array('accountcode'),array('7113'),array('accountcode','accountname','group_'),array('7113','Change in stocks of ongoing orders - service suppl','Change in stocks'));
InsertRecord('chartmaster',array('accountcode'),array('7114'),array('accountcode','accountname','group_'),array('7114','Change in stocks of buildings under construction','Change in stocks'));
InsertRecord('chartmaster',array('accountcode'),array('712'),array('accountcode','accountname','group_'),array('712','Change in stocks of finished products and goods fo','Change in stocks'));
InsertRecord('chartmaster',array('accountcode'),array('7121'),array('accountcode','accountname','group_'),array('7121','Change in stocks of finished products','Change in stocks'));
InsertRecord('chartmaster',array('accountcode'),array('7122'),array('accountcode','accountname','group_'),array('7122','Change in stocks of semi-finished products','Change in stocks'));
InsertRecord('chartmaster',array('accountcode'),array('7123'),array('accountcode','accountname','group_'),array('7123','Change in stocks of residual products','Change in stocks'));
InsertRecord('chartmaster',array('accountcode'),array('7126'),array('accountcode','accountname','group_'),array('7126','Change in stocks of goods','Change in stocks'));
InsertRecord('chartmaster',array('accountcode'),array('7127'),array('accountcode','accountname','group_'),array('7127','Change in stocks of goods in progress, in deposits','Change in stocks'));
InsertRecord('chartmaster',array('accountcode'),array('721'),array('accountcode','accountname','group_'),array('721','Intangible fixed assets','Own work capitalised'));
InsertRecord('chartmaster',array('accountcode'),array('7211'),array('accountcode','accountname','group_'),array('7211','Research and development costs','Own work capitalised'));
InsertRecord('chartmaster',array('accountcode'),array('7212'),array('accountcode','accountname','group_'),array('7212','Concessions, patents, licenses, trademarks, simila','Own work capitalised'));
InsertRecord('chartmaster',array('accountcode'),array('72121'),array('accountcode','accountname','group_'),array('72121','Concessions','Own work capitalised'));
InsertRecord('chartmaster',array('accountcode'),array('72122'),array('accountcode','accountname','group_'),array('72122','Patents','Own work capitalised'));
InsertRecord('chartmaster',array('accountcode'),array('72123'),array('accountcode','accountname','group_'),array('72123','Software licenses','Own work capitalised'));
InsertRecord('chartmaster',array('accountcode'),array('72124'),array('accountcode','accountname','group_'),array('72124','Trademarks and franchises','Own work capitalised'));
InsertRecord('chartmaster',array('accountcode'),array('72125'),array('accountcode','accountname','group_'),array('72125','Similar rights and assets','Own work capitalised'));
InsertRecord('chartmaster',array('accountcode'),array('721251'),array('accountcode','accountname','group_'),array('721251','Copyrights','Own work capitalised'));
InsertRecord('chartmaster',array('accountcode'),array('721258'),array('accountcode','accountname','group_'),array('721258','Other rights and similar assets','Own work capitalised'));
InsertRecord('chartmaster',array('accountcode'),array('722'),array('accountcode','accountname','group_'),array('722','Tangible fixed assets','Own work capitalised'));
InsertRecord('chartmaster',array('accountcode'),array('7221'),array('accountcode','accountname','group_'),array('7221','Land and buildings','Own work capitalised'));
InsertRecord('chartmaster',array('accountcode'),array('7222'),array('accountcode','accountname','group_'),array('7222','Plant and machinery','Own work capitalised'));
InsertRecord('chartmaster',array('accountcode'),array('7223'),array('accountcode','accountname','group_'),array('7223','Other fixtures and fittings, tools, equipment and','Own work capitalised'));
InsertRecord('chartmaster',array('accountcode'),array('732'),array('accountcode','accountname','group_'),array('732','Depreciation on intangible fixed assets written ba','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('7321'),array('accountcode','accountname','group_'),array('7321','Research and development costs','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('7322'),array('accountcode','accountname','group_'),array('7322','Concessions, patents, licenses, trademarks, simila','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('7323'),array('accountcode','accountname','group_'),array('7323','Goodwill acquired for valuable consideration','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('7324'),array('accountcode','accountname','group_'),array('7324','Payments on account and intangible fixed assets in','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('733'),array('accountcode','accountname','group_'),array('733','Depreciation on tangible fixed assets written back','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('7331'),array('accountcode','accountname','group_'),array('7331','Land and buildings','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('73311'),array('accountcode','accountname','group_'),array('73311','Land','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('73312'),array('accountcode','accountname','group_'),array('73312','Site development','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('73313'),array('accountcode','accountname','group_'),array('73313','Constructions','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('73314'),array('accountcode','accountname','group_'),array('73314','Constructions on third-party site','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('7332'),array('accountcode','accountname','group_'),array('7332','Plant and machinery','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('7333'),array('accountcode','accountname','group_'),array('7333','Other fixtures and fittings, tools, equipment and','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('7334'),array('accountcode','accountname','group_'),array('7334','Payments on account and tangible fixed assets in p','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('734'),array('accountcode','accountname','group_'),array('734','Depreciation on stocks written back','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('7341'),array('accountcode','accountname','group_'),array('7341','Raw materials and consumables','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('7342'),array('accountcode','accountname','group_'),array('7342','Work in progress and ongoing orders','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('7343'),array('accountcode','accountname','group_'),array('7343','Finished products and good for resale','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('7344'),array('accountcode','accountname','group_'),array('7344','Land and buildings for resale','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('7345'),array('accountcode','accountname','group_'),array('7345','Payments on account','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('735'),array('accountcode','accountname','group_'),array('735','Depreciation on debts receivable of current assets','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('7351'),array('accountcode','accountname','group_'),array('7351','Debts receivable from sales of goods and services','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('7352'),array('accountcode','accountname','group_'),array('7352','Amounts owed by affiliated undertakings and undert','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('7353'),array('accountcode','accountname','group_'),array('7353','Other debts receivable','Depreciation recovered'));
InsertRecord('chartmaster',array('accountcode'),array('741'),array('accountcode','accountname','group_'),array('741','Royalties for concessions, patents, licenses, trad','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('7411'),array('accountcode','accountname','group_'),array('7411','Concessions','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('7412'),array('accountcode','accountname','group_'),array('7412','Patents','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('7413'),array('accountcode','accountname','group_'),array('7413','Software licenses','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('7414'),array('accountcode','accountname','group_'),array('7414','Trademarks and franchises','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('7415'),array('accountcode','accountname','group_'),array('7415','Similar rights and assets','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('74151'),array('accountcode','accountname','group_'),array('74151','Copyrights','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('74158'),array('accountcode','accountname','group_'),array('74158','Other similar rights and assets','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('742'),array('accountcode','accountname','group_'),array('742','Revenues from buildings not allocated to professio','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('743'),array('accountcode','accountname','group_'),array('743','Directors fees and similar remunerations','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('744'),array('accountcode','accountname','group_'),array('744','Operating grants','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('7441'),array('accountcode','accountname','group_'),array('7441','Grants on products','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('7442'),array('accountcode','accountname','group_'),array('7442','Interest rate subsidies','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('7443'),array('accountcode','accountname','group_'),array('7443','Compensatory amounts','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('7444'),array('accountcode','accountname','group_'),array('7444','Grants to promote employment','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('74441'),array('accountcode','accountname','group_'),array('74441','Apprenticeship premiums received','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('74442'),array('accountcode','accountname','group_'),array('74442','Other grants to promote employment','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('7448'),array('accountcode','accountname','group_'),array('7448','Other operating grants','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('745'),array('accountcode','accountname','group_'),array('745','Rebates from cooperatives (resulting from surpluse','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('746'),array('accountcode','accountname','group_'),array('746','Insurance allowances received','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('747'),array('accountcode','accountname','group_'),array('747','Deferred non taxable gains and capital investments','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('7471'),array('accountcode','accountname','group_'),array('7471','Deferred gains to be reinvested','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('7472'),array('accountcode','accountname','group_'),array('7472','Deferred gains reinvested','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('7473'),array('accountcode','accountname','group_'),array('7473','Capital investments grants','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('748'),array('accountcode','accountname','group_'),array('748','Other miscellaneous operating products','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('749'),array('accountcode','accountname','group_'),array('749','Operating provisions written back','Other operating products'));
InsertRecord('chartmaster',array('accountcode'),array('751'),array('accountcode','accountname','group_'),array('751','Value adjustment written back and fair value adjus','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('7511'),array('accountcode','accountname','group_'),array('7511','Value adjustment on financial fixed assets written','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75111'),array('accountcode','accountname','group_'),array('75111','Shares in affiliated undertakings','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75112'),array('accountcode','accountname','group_'),array('75112','Amounts owed by affiliated undertakings','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75113'),array('accountcode','accountname','group_'),array('75113','Shares in undertakings linked by virtue of partici','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75114'),array('accountcode','accountname','group_'),array('75114','Amounts owed by undertakinks linked by virtue of p','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75115'),array('accountcode','accountname','group_'),array('75115','Securities held as fixed assets','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75116'),array('accountcode','accountname','group_'),array('75116','Loans and debts receivable held as fixed assets','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75117'),array('accountcode','accountname','group_'),array('75117','Own shares/corporate units','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('7512'),array('accountcode','accountname','group_'),array('7512','Fair value adjustment on financial fixed assets','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('752'),array('accountcode','accountname','group_'),array('752','Income from financial fixed assets','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('7521'),array('accountcode','accountname','group_'),array('7521','Shares in affiliated undertakings','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('7522'),array('accountcode','accountname','group_'),array('7522','Amounts owed by affiliated undertakings','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('7523'),array('accountcode','accountname','group_'),array('7523','Shares in undertakings linked by virtue of partici','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('7524'),array('accountcode','accountname','group_'),array('7524','Amounts owed by undertakings linked by virtue of p','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('7525'),array('accountcode','accountname','group_'),array('7525','Securities held as fixed assets','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('7526'),array('accountcode','accountname','group_'),array('7526','Loans and debts receivable held as fixed assets','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('7527'),array('accountcode','accountname','group_'),array('7527','Own shares/corporate units','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('753'),array('accountcode','accountname','group_'),array('753','Value adjustment written back and fair value adjus','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('7531'),array('accountcode','accountname','group_'),array('7531','Value adjustment on amounts owed by affiliated und','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('7532'),array('accountcode','accountname','group_'),array('7532','Value adjustment on other debts receivable written','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('7533'),array('accountcode','accountname','group_'),array('7533','Value adjustment on transferable securities writte','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75331'),array('accountcode','accountname','group_'),array('75331','Shares in affiliated undertakings','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75332'),array('accountcode','accountname','group_'),array('75332','Shares in undertakings linked by virtue of partici','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75333'),array('accountcode','accountname','group_'),array('75333','Own shares/corporate units','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75338'),array('accountcode','accountname','group_'),array('75338','Other transferable securities','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('7534'),array('accountcode','accountname','group_'),array('7534','Fair value adjustment on financial elements from c','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('754'),array('accountcode','accountname','group_'),array('754','Gains on disposal and other products of transferab','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('7541'),array('accountcode','accountname','group_'),array('7541','Gains on disposal of transferable securities','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75411'),array('accountcode','accountname','group_'),array('75411','Shares in affiliated undertakings','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75412'),array('accountcode','accountname','group_'),array('75412','Shares in undertakings linked by virtue of partici','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75413'),array('accountcode','accountname','group_'),array('75413','Own shares/corporate units','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75418'),array('accountcode','accountname','group_'),array('75418','Other transferable securities','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('7548'),array('accountcode','accountname','group_'),array('7548','Other products from transferable securities','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75481'),array('accountcode','accountname','group_'),array('75481','Shares in affiliated undertakings','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75482'),array('accountcode','accountname','group_'),array('75482','Shares in undertakings linked by virtue of partici','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75483'),array('accountcode','accountname','group_'),array('75483','Own shares/corporate units','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75488'),array('accountcode','accountname','group_'),array('75488','Other transferable securities','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('755'),array('accountcode','accountname','group_'),array('755','Other interest and discounts','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('7552'),array('accountcode','accountname','group_'),array('7552','Bank interest and similar interest','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75521'),array('accountcode','accountname','group_'),array('75521','Current account interest','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75522'),array('accountcode','accountname','group_'),array('75522','Deposit account interest','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('75523'),array('accountcode','accountname','group_'),array('75523','Financial leasing interest','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('7553'),array('accountcode','accountname','group_'),array('7553','Commercial debts interest','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('7554'),array('accountcode','accountname','group_'),array('7554','Interest on affiliated undertakings and undertakin','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('7555'),array('accountcode','accountname','group_'),array('7555','Discounts on bills of exchange','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('7556'),array('accountcode','accountname','group_'),array('7556','Discounts obtained','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('7558'),array('accountcode','accountname','group_'),array('7558','Interest on other debts receivable','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('756'),array('accountcode','accountname','group_'),array('756','Exchange gains','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('757'),array('accountcode','accountname','group_'),array('757','Share in benefit in the collective companies (othe','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('758'),array('accountcode','accountname','group_'),array('758','Other financial income','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('759'),array('accountcode','accountname','group_'),array('759','Financial provisions written back','Financial income'));
InsertRecord('chartmaster',array('accountcode'),array('761'),array('accountcode','accountname','group_'),array('761','Extraordinary value adjustment on intangible and t','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7611'),array('accountcode','accountname','group_'),array('7611','Intangible fixed assets','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7612'),array('accountcode','accountname','group_'),array('7612','Tangible fixed assets','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('762'),array('accountcode','accountname','group_'),array('762','Extraordinary value adjustment on current assets w','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7621'),array('accountcode','accountname','group_'),array('7621','On stocks','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7622'),array('accountcode','accountname','group_'),array('7622','On debts receivable from current assets','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('763'),array('accountcode','accountname','group_'),array('763','Proceeds from disposal of intangible and tangible','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7631'),array('accountcode','accountname','group_'),array('7631','Intangible fixed assets','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7632'),array('accountcode','accountname','group_'),array('7632','Tangible fixed assets','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('764'),array('accountcode','accountname','group_'),array('764','Proceeds from disposal of financial fixed assets','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7641'),array('accountcode','accountname','group_'),array('7641','Shares in affiliated undertakings','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7642'),array('accountcode','accountname','group_'),array('7642','Amounts owed by affiliated undertakings','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7643'),array('accountcode','accountname','group_'),array('7643','Shares in undertakings linked by virtue of partici','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7644'),array('accountcode','accountname','group_'),array('7644','Amounts owed by undertakings linked by virtue of p','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7645'),array('accountcode','accountname','group_'),array('7645','Securities held as fixed assets','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7646'),array('accountcode','accountname','group_'),array('7646','Loans and debts receivable held as fixed assets','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7647'),array('accountcode','accountname','group_'),array('7647','Own shares/corporate units','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('765'),array('accountcode','accountname','group_'),array('765','Proceeds from disposal of debts receivable on fina','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7651'),array('accountcode','accountname','group_'),array('7651','Amounts owed by affiliated undertakings and undert','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7652'),array('accountcode','accountname','group_'),array('7652','Other debts receivable','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('768'),array('accountcode','accountname','group_'),array('768','Other extraordinary income','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7681'),array('accountcode','accountname','group_'),array('7681','Forfeits and penalties on purchases and sales','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7682'),array('accountcode','accountname','group_'),array('7682','Donations received','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7683'),array('accountcode','accountname','group_'),array('7683','Collection of debts receivable written off','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7684'),array('accountcode','accountname','group_'),array('7684','Extraordinary grants','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7685'),array('accountcode','accountname','group_'),array('7685','Surpluses resulting from escalation clauses','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7686'),array('accountcode','accountname','group_'),array('7686','Surpluses resulting from own shares and bonds boug','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('7688'),array('accountcode','accountname','group_'),array('7688','Other miscellaneous extraordinary income','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('769'),array('accountcode','accountname','group_'),array('769','Extraordinary provisions written back','Extraordinary income'));
InsertRecord('chartmaster',array('accountcode'),array('771'),array('accountcode','accountname','group_'),array('771','Corporate income tax assessments','Income tax adjustments'));
InsertRecord('chartmaster',array('accountcode'),array('772'),array('accountcode','accountname','group_'),array('772','Municipal business tax assessments','Income tax adjustments'));
InsertRecord('chartmaster',array('accountcode'),array('773'),array('accountcode','accountname','group_'),array('773','Foreign income tax assessments','Income tax adjustments'));
InsertRecord('chartmaster',array('accountcode'),array('779'),array('accountcode','accountname','group_'),array('779','Provisions for income taxes written back','Income tax adjustments'));
InsertRecord('chartmaster',array('accountcode'),array('7791'),array('accountcode','accountname','group_'),array('7791','Provisions for taxes written back','Income tax adjustments'));
InsertRecord('chartmaster',array('accountcode'),array('7792'),array('accountcode','accountname','group_'),array('7792','Provisions for deferred taxes written back','Income tax adjustments'));
InsertRecord('chartmaster',array('accountcode'),array('781'),array('accountcode','accountname','group_'),array('781','Net wealth tax assessments','Other tax adjustments'));
InsertRecord('chartmaster',array('accountcode'),array('782'),array('accountcode','accountname','group_'),array('782','Subscription tax assessments','Other tax adjustments'));
InsertRecord('chartmaster',array('accountcode'),array('783'),array('accountcode','accountname','group_'),array('783','Foreign taxes assessments','Other tax adjustments'));
InsertRecord('chartmaster',array('accountcode'),array('788'),array('accountcode','accountname','group_'),array('788','Other taxes assessments','Other tax adjustments'));
InsertRecord('chartmaster',array('accountcode'),array('789'),array('accountcode','accountname','group_'),array('789','Provisions for other taxes written back','Other tax adjustments'));
?>